ORS § 305.271
Current through 2024 Regular Session legislation effective March 27, 2024
Except as provided in ORS 305.690 to 305.753 (relating to charitable checkoffs), no refund, claim of refund or right to a refund of taxes paid under the laws of this state shall be transferable or assignable by the taxpayer unless authorized by rule of the Department of Revenue.
ORS 305.271