2017 ORS 305.690¹
Definitions for ORS 305.690 to 305.753

As used in ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities), unless the context otherwise requires:

(1) “Biennial years” means the two income tax years of individual taxpayers that begin in the two calendar years immediately following the calendar year in which a list is certified under ORS 305.715 (Determination of eligibility).

(2) “Commission” means the Oregon Charitable Checkoff Commission.

(3) “Department” means the Department of Revenue.

(4) “Eligibility roster” means a list, prepared under ORS 305.715 (Determination of eligibility) and maintained by the commission in chronological order based on the date of form listing or date of eligibility determination, whichever is later, of charitable and governmental entities seeking inclusion on the Oregon individual income tax return forms.

(5) “Form listed” or “form listing” means being listed on the Oregon individual income tax return form.

(6) “Instruction listing” means being listed on the Department of Revenue instructions for tax return checkoff contribution.

(7) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2016. [1989 c.987 §2; 1993 c.726 §6; 1995 c.556 §32; 1997 c.839 §43; 1999 c.90 §30; 2001 c.660 §25; 2003 c.77 §3; 2005 c.832 §15; 2007 c.614 §3; 2007 c.822 §1; 2008 c.45 §3; 2009 c.5 §13; 2009 c.909 §13; 2010 c.82 §13; 2011 c.7 §13; 2012 c.31 §13; 2013 c.377 §13; 2014 c.52 §13; 2015 c.442 §13; 2016 c.33 §14; 2017 c.527 §15]

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 (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.