(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.