2007 ORS 305.792¹
Surplus refund donations to education

(1) The Department of Revenue shall cause a checkoff box to be printed on the personal income and corporate income or excise tax returns for the appropriate tax year, by which a taxpayer may indicate that a surplus refund payment or credit that the taxpayer may otherwise be entitled to under ORS 291.349 (Revenue estimate) shall instead be used for funding education.

(2)(a) A personal income taxpayer may elect to donate a surplus refund payment to be made under ORS 291.349 (Revenue estimate) to public elementary and secondary school education. The taxpayer may make the election by checking the appropriate checkoff box on the taxpayer’s return indicating the taxpayer’s intention to donate the surplus refund payment to public elementary and secondary education.

(b) Once made, the election is irrevocable for any surplus refund payments received until a subsequent return is filed for a later tax year, and on which the checkoff box is not checked.

(3)(a) A corporate excise or income taxpayer may elect to not claim a surplus refund credit that the taxpayer would otherwise be entitled to pursuant to ORS 291.349 (Revenue estimate), in order to achieve a corresponding transfer of such moneys from the General Fund to the State School Fund for the support of public elementary and secondary school education. The taxpayer may make the election by checking the appropriate checkoff box on the taxpayer’s return and by not using the surplus refund credit percentage to reduce the taxpayer’s tax liability.

(b) A taxpayer that checks the appropriate checkoff box indicating that the credit will not be claimed but that nevertheless claims the credit in determining the taxpayer’s tax liability shall be considered to have not made the election under this subsection.

(c) The election to not claim a credit under this subsection may not be revoked by filing an amended return.

(4) After the determination that surplus refund payments are to be made under ORS 291.349 (Revenue estimate) (4) and (6), the department shall determine the total amount of such payments for which an election to donate to public elementary and secondary education has been made and shall certify this amount to the State Treasurer. Following the department’s certification to the State Treasurer, an election to donate that biennium’s surplus refund payments under subsection (2) of this section is irrevocable.

(5) Following the determination to credit corporate income and excise taxes pursuant to ORS 291.349 (Revenue estimate) (3) and (5), the department shall annually certify the total amount of allowable credits that have not been claimed pursuant to an election made under subsection (3) of this section. The certification shall be made on or before December 31 of each year, until the tax year for which the credit would otherwise be claimed becomes a closed tax year. [1999 c.960 §2]

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/­ors/­305.­html (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.