{"data":{"id":"us-or/ors-305.271","jurisdiction":"us-or","citation":"ORS 305.271","heading":"Refund transfer or assignment prohibited; exception.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"81376120418246ccfb0d187b21199d02d2dab06118b046a672371a7af2e8995d","source_id":"us-or","stale":false,"prev":"us-or/ors-305.270","next":"us-or/ors-305.275"},"notice":"GroundRules: Original legal text. Not legal advice."}