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2025 Oregon Revised Statutes
Volume : 03 - Landlord-Tenant, Domestic Relations, Probate
Chapter 118 - Estate Tax
Section 118.310 - Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer.
Universal Citation:
OR Rev Stat § 118.310 (2025)
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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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