GroundRules
ORS 305.271: Refund transfer or assignment prohibited; exception.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 305 — Administration of Revenue and Tax Laws; Appeals
Except as provided in ORS 305.690 to 305.753 (relating to charitable checkoffs), no refund, claim of refund or right to a refund of taxes paid under the laws of this state shall be transferable or assignable by the taxpayer unless authorized by rule of the Department of Revenue.
Collected 2026-09-03T23:50:13Z. Source file · JSON