Statutes, codes, and regulations
Oregon Revised Statutes
Title 12 - PROBATE LAWChapter 118 - ESTATE TAX
LIEN; PAYMENT; COMPROMISE OF TAX
Section 118.310 - Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer

ORS § 118.310

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 118.310 - Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer

If a foreign executor, administrator or trustee assigns or transfers any stock or obligations in this state standing in the name of the decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the Department of Revenue on or before the transfer thereof, and no such assignment or transfer is valid unless such tax is paid.

ORS 118.310