(1) The taxes imposed by ORS 118.005 to 118.540 are payable to the Department of Revenue. (2) The department shall give the personal representative, trustee or other person paying such tax, a receipt. (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. [Amended by 1965 c.727 4; 1971 c.652 3; 1973 c.254 3; 1975 c.593 1; 1975 c.762 9; 1977 c.666 13a; 1985 c.565 10b; 1987 c.646 6]
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