Oregon Code § 315.278·Enacted ·Last updated March 01, 2026
Statute Text
Reconciliation of quarterly payment amounts.
(1) The Department of Revenue, in reviewing the
personal income tax returns of all individuals who have received payments under
ORS 315.276, shall:
(a) Confirm that,
for the tax year during which payments began as provided under ORS 315.279, the
taxpayer has claimed a credit under ORS 315.273;
(b) Reconcile the
amounts claimed under ORS 315.273 against the amounts disbursed under ORS
Plain English Explanation
This Oregon statute addresses Reconciliation of quarterly payment amounts. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 315.278
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Reconciliation of quarterly payment amounts. Read the full statute text above for details.
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