ORS 305.749¹
Payment to Nongame Wildlife Fund
  • rules

The following are applicable to the Nongame Wildlife Fund checkoff program established under ORS 496.380 (Designation of tax refunds to finance program) to 496.390 (Control over fund by department):

(1) Subject to subsection (4) of this section, the dollar amounts of contributions made by taxpayer checkoff on Oregon tax returns shall be remitted by the Department of Revenue to the State Treasurer, who shall deposit them to a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460).

(2) Of the contributions so deposited, a portion is continuously appropriated for use to reimburse the General Fund for costs incurred in administering the checkoff program. No more than 10 percent of the moneys generated by the checkoff program per fiscal year ending June 30 may be appropriated under this subsection.

(3) The remainder of the contributions shall be credited by the department to the checkoff program. The amounts so credited to the checkoff program are continuously appropriated to the department for payment to the checkoff designee, or shall be transferred by the department to the checkoff designee, as specified under the law governing the checkoff program. The department may adopt rules governing the crediting and payment or transfer of checkoff moneys. In addition to any other provision, if adopted, the rules shall specify the time that the contributions to the program so credited are to be paid or transferred by the department.

(4) Space for designating the dollar amount of a contribution made to the checkoff program shall be printed on the Oregon tax return. [Formerly 305.835; 1993 c.797 §29; 1995 c.79 §116; 2005 c.94 §25; 2005 c.836 §13; 2007 c.822 §13]

Note: 305.749 (Payment to Nongame Wildlife Fund) is repealed January 2, 2012. See section 24, chapter 822, Oregon Laws 2007.

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collec­tion makes doctrine of estoppel against govern­ment in tax cases one of rare applica­tion. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Cita­tions

9 WLJ 193-260 (1973)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors305.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­305ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
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. Currency Information