Oregon Statutes 118.310 – Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer
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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.
Terms Used In Oregon Statutes 118.310
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Trustee: A person or institution holding and administering property in trust.
[Amended by 1969 c.178 § 1; 1973 c.254 § 4; 1975 c.762 § 11; 1985 c.85 § 6; repealed by 1987 c.646 § 9]
[Amended by 1969 c.178 § 2; repealed by 1975 c.762 § 19]
[Amended by 1973 c.254 § 5; repealed by 1975 c.762 § 19]