ORS 314.088¹
Discharge of tax liability when taxpayer dies while performing military service

(1) This section applies to a taxpayer who was a member of the Armed Forces of the United States who was on active duty for 90 consecutive days or more or who was a member of the Oregon National Guard, the military reserve forces or the organized militia of any other state or territory of the United States who performed service in a status under Title 10 of the United States Code for a period of 90 consecutive days or more, and who died during the performance of that service.

(2) If a taxpayer described in subsection (1) of this section had a tax liability for a tax due under ORS chapter 316, the tax liability, and all interest and penalties associated with any unpaid portion of the tax liability, shall be discharged and shall be deemed wholly satisfied for the taxpayer. [2005 c.519 §2]

Note: Sections 3 and 4, chapter 519, Oregon Laws 2005, provide:

Sec. 3. Section 2 of this 2005 Act [314.088 (Discharge of tax liability when taxpayer dies while performing military service)] applies to deaths of taxpayers described in section 2 of this 2005 Act that occurred on or after September 11, 2001. [2005 c.519 §3]

Sec. 4. Notwithstanding ORS 314.415 (Refunds) or any other law limiting the period for which a claim for refund of taxes may be made, the liability discharged under section 2 of this 2005 Act [314.088 (Discharge of tax liability when taxpayer dies while performing military service)] may be allowed if filed on or before December 31, 2006. [2005 c.519 §4]

Chapter 314

Law Review Cita­tions

9 WLJ 249 (1973); 5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 314—Taxes Imposed Upon or Measured by Net Income, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors314.­pdf (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 314, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­314ano.­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