2007 ORS 291.351¹
Certification of refund costs

If, based on the report made under ORS 291.349 (Revenue estimate) (2), refund will be made under ORS 291.349 (Revenue estimate) (4), the Department of Revenue shall certify the costs that are incurred in calculating and making the refunds under ORS 291.349 (Revenue estimate) (4). Costs shall be certified by the department within 15 days of the date the report under ORS 291.349 (Revenue estimate) (2) is made. As used in this section, "costs" means and is limited to those costs that, absent the requirement of making a refund under ORS 291.349 (Revenue estimate) (4), would not be incurred by the department. [1995 c.815 §4; 1999 c.23 §2]

Note: 291.351 (Certification of refund costs) and 291.353 (Surplus Kicker Cost Account) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 291 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

1 Legislative Counsel Committee, CHAPTER 291—State Financial Administration, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­291.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.