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Code · Oregon · ORS Chapter 305

305.271 Refund transfer or assignment prohibited; exception

58 words·~1 min read·/or/ors-chapter-305/305-271

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305.271 Refund transfer or assignment prohibited; exception. 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. [1997 c.84 §5]
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