2017 ORS 305.780¹
Taxes due prior to year in which suit brought

Nothing contained in ORS 305.770 (Report of taxpayers paying invalid tax) to 305.785 (Appropriation) authorizes the refunding of any tax collected and paid under an invalidated tax law, or invalidated part thereof, where the tax as provided in such law became due and payable in any year prior to the year in which the suit or action seeking the invalidation of the law or part thereof was instituted. [Formerly 306.310]

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 (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.