ORS 305.753¹
State Treasurer may solicit donations to eligible entities
  • department rules

(1) The State Treasurer may solicit and accept from private and public sources and cause to be credited and paid to any entity gifts, grants and other donations, in money or otherwise, if the entity is currently listed or entitled to be listed on the Oregon tax return for checkoff.

(2) In accordance with ORS chapter 183, the Department of Revenue may adopt rules to carry out the purposes of ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities).

(3) Except as provided in ORS 305.749 (Payment to Nongame Wildlife Fund), ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities) do not apply to the Nongame Wildlife Fund established under ORS 496.385 (Nongame Wildlife Fund). [1989 c.987 §16; 1993 c.209 §21; 1993 c.797 §26; 1995 c.54 §19; 1995 c.79 §117; 1999 c.1084 §39; 2005 c.94 §26; 2005 c.836 §12; 2007 c.822 §14]

Note: The amendments to 305.753 (State Treasurer may solicit donations to eligible entities) by section 15, chapter 822, Oregon Laws 2007, apply to tax years beginning on or after January 1, 2012. See section 26, chapter 822, Oregon Laws 2007. The text that applies to tax years beginning on or after January 1, 2012, is set forth for the user’s convenience.

305.753 (State Treasurer may solicit donations to eligible entities). (1) The State Treasurer may solicit and accept from private and public sources and cause to be credited and paid to any entity gifts, grants and other donations, in money or otherwise, if the entity is currently listed or entitled to be listed on the Oregon tax return for checkoff.

(2) In accordance with ORS chapter 183, the Department of Revenue may adopt rules to carry out the purposes of ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities).

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