Oregon — State Statute

Oregon Revised Statutes Chapter 305 § 305.375 — Disposition of penalties; payment of refunds

Oregon Revised Statutes Chapter 305 ·
Oregon Code § 305.375 · Enacted · Last updated March 01, 2026
Statute Text
Disposition of penalties; payment of refunds. The amount of any penalty collected under this chapter and ORS chapter 314 or 316 shall be paid over to the State Treasurer in the manner provided for income taxes in ORS 316.502. Any penalty amount required to be refunded may be paid out of the working balance retained under ORS 316.502 (2) or may be paid in the manner provided in ORS 305.760. [1987 c.843 §5] (License Lists)
Plain English Explanation
This Oregon statute addresses Disposition of penalties; payment of refunds. AI-powered analysis coming soon.
Key Points
Frequently Asked Questions
This section of Oregon law addresses Disposition of penalties; payment of refunds. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 305.375. Use this format in legal documents and court filings.
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