Oregon Code § 305.765·Enacted ·Last updated March 01, 2026
Statute Text
Refund
of taxes adjudged invalid.
In a proceeding involving the validity of any law whereby taxes assessed or
imposed have been collected and received by the state, acting through any
department or agency thereof, and paid into the State Treasury, if the court of
last resort holds the law or any part thereof invalid, and the time limit for
any further proceeding to sustain the validity of the law, or the part thereof
affected, has expired, and if there is no other statute authorizing refund
thereof, all taxes collected and paid under the law or part thereof
invalidated, in or after the year in which the action attacking the validity of
the same was instituted, shall be refunded and repaid in the manner provided in
ORS 305.770 to 305.785. [Formerly 306.280; 2003 c.46 §6]
Plain English Explanation
This Oregon statute addresses Refund
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.765
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Refund
. 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 § 305.765. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.