ORS 305.770¹
Report of taxpayers paying invalid tax
  • issuance and payment of warrants

The department or agency of the state charged with the duty of administering the law so invalidated, either wholly or in part, shall prepare a detailed report, listing by name, address and amount of payment each taxpayer who paid an invalid tax under the law. The Oregon Department of Administrative Services shall issue a warrant in favor of each taxpayer listed therein, in the amount so reported, and shall forward the warrant to the taxpayer at the address shown in the report. The State Treasurer shall pay the warrants from the General Fund in the usual manner when and as presented. Warrants refunding invalid taxes shall be payable to the taxpayers named in the report required by this section or to their heirs, administrators, executors or assigns. [Formerly 306.290; 1975 c.614 §8]

Notes of Decisions

Where disparate treat­ment of state and federal employees’ retire­ment benefits impermissibly discriminated against federal employees, these sec­tions re­quired Depart­ment of Revenue to refund only taxes that were collected and paid, and became due, in or after year in which ac­tion resulting in invalida­tion of state law was instituted. Ragsdale v. Dep. of Rev., 312 Or 529, 823 P2d 971 (1992); Anderson v. Dept. of Rev., 313 Or 1, 828 P2d 1001 (1992)

Interest on refund following invalida­tion of tax is only available where state unsuccessfully ap­peals to United States Supreme Court. Pendell v. Dept. of Rev., 315 Or 608, 847 P2d 846 (1993)

Lack of interest pay­ment on refund does not violate takings clause, due process clause or equal protec­tion clause of Oregon Constitu­tion. Pendell v. Dept. of Rev., 315 Or 608, 847 P2d 846 (1993)

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