ORS 305.792¹
Surplus refund donations to education

(1) The Department of Revenue shall provide a means by which personal income tax return filers may indicate that a surplus refund credit under ORS 291.349 (Revenue estimate) shall instead be used for funding education.

(2)(a) A personal income taxpayer may elect not to claim a surplus refund credit under ORS 291.349 (Revenue estimate), after offset of any outstanding debt or liability, in order to achieve a corresponding transfer of such moneys from the General Fund to the State School Fund for the support of public elementary and secondary school education. The taxpayer may make the election in the form and manner prescribed by the department by rule.

(b) A taxpayer that indicates that the credit will not be claimed but that nevertheless claims the credit in determining the taxpayer’s tax liability shall be considered to not have made the election under this subsection.

(c) The election not to claim a credit under this subsection may not be revoked by filing an amended return.

(3) Following the determination to credit personal income taxes pursuant to ORS 291.349 (Revenue estimate), the department shall annually certify to the State Treasurer the total amount of allowable credits that have not been claimed pursuant to an election made under subsection (2) of this section. The certification shall be made on or before December 31 of each year, until the tax year for which the credit would otherwise be claimed becomes a closed tax year. [1999 c.960 §2; 2011 c.299 §2; 2013 c.733 §3; 2016 c.29 §3]

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