There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.770 - Report of taxpayers paying invalid tax; issuance and payment of warrants.
OR Rev Stat § 305.770 (2015) What's This?
The department or agency of the state charged with the duty of administering the law so invalidated, either wholly or in part, shall prepare a detailed report, listing by name, address and amount of payment each taxpayer who paid an invalid tax under the law. The Oregon Department of Administrative Services shall issue a warrant in favor of each taxpayer listed therein, in the amount so reported, and shall forward the warrant to the taxpayer at the address shown in the report. The State Treasurer shall pay the warrants from the General Fund in the usual manner when and as presented. Warrants refunding invalid taxes shall be payable to the taxpayers named in the report required by this section or to their heirs, administrators, executors or assigns.
[Formerly 306.290; 1975 c.614 §8]
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