Oregon Code § 305.271·Enacted ·Last updated March 01, 2026
Statute Text
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]
Plain English Explanation
This Oregon statute addresses Refund
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.271
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Refund
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