ORS 305.081¹

As used in ORS 305.081 (Definitions) to 305.091 (Authorized purposes) and 305.994 (Civil penalties imposed on financial institution):

(1) “Account” means a demand deposit account, checking or negotiable withdrawal order account, savings account, share draft account, time deposit account or money-market mutual fund account.

(2) “Data match system” means the system for exchange of information between financial institutions and the Department of Revenue described in ORS 305.084 (Financial institution data match system).

(3) “Delinquent debtor” means any person for whom a warrant has been issued by the Department of Revenue.

(4) “Financial institution” means any of the following doing business in this state:

(a) A depository institution, as defined in the Federal Deposit Insurance Act (12 U.S.C. 1813(c)).

(b) A federal credit union or state credit union, as defined in the Federal Credit Union Act (12 U.S.C. 1752). [2017 c.644 §1]

Note: 305.081 (Definitions) to 305.094 (Rules) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

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); 48 WLR 147 (2011)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2019) (last ac­cessed May 16, 2020).
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