There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 3, Chapters 90 - 130
ORS Chapter 118
118.310 Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer.
OR Rev Stat § 118.310 (through Leg Sess 2011) What's This?
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.
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