ORS § 305.745

Current through 2024 Regular Session legislation effective June 6, 2024
Section 305.745 - Inclusion of eligible entities on schedule of tax return
(1) Upon receipt of the list certified by the Oregon Charitable Checkoff Commission under ORS 305.715(2), the Department of Revenue shall cause the name of each entity so listed to be included on a schedule of the Oregon individual income tax return prepared for the tax year as certified.
(2) Individual taxpayers who file an Oregon income tax return and who will receive a tax refund from the department may indicate that a contribution is to be made to one or more of the included entities. Indication shall be made in a space that the department shall cause to be printed on the schedule.
(3) Overpayments of tax that are insufficient, due to ORS 293.250 or otherwise, to satisfy the total amount of checkoffs indicated on a schedule of a tax return under subsection (2) of this section and under statute other than ORS 305.690 to 305.753 shall be allocated among the entities indicated on a pro rata basis.

ORS 305.745

Amended by 2021 Ch. 8,§ 8, eff. 9/25/2021.
1989 c.987 §14; 2007 c. 822, § 11