{"data":{"id":"us-or/ors-118.250","jurisdiction":"us-or","citation":"ORS 118.250","heading":"To whom tax payable; issuing receipts.","body":"(1) The taxes imposed by ORS 118.005 to 118.540 are payable to the Department of Revenue.\n      (2) The department shall give the personal representative, trustee or other person paying such tax, a receipt.\n      (3) The department shall issue to any interested person demanding the same a copy of a receipt that may have been given by such department for the payment of tax under ORS 118.005 to 118.540.","path":["03 - Landlord-Tenant, Domestic Relations, Probate","12. Probate Law","Chapter 118 — Estate Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors118.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:11Z","sha256":"bd183b11ab208714d474e712cb70eb7cd955f82a511fcba06bec5090ad139b88","source_id":"us-or","stale":false,"prev":"us-or/ors-118.240","next":"us-or/ors-118.260"},"notice":"GroundRules: Original legal text. Not legal advice."}