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Oregon Revised Statutes

Or. Rev. Stat. § 238.378 (2026)

Information from Department of Revenue

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      238.378 Information from Department of Revenue. (1) Not less than once each calendar year, the Public Employees Retirement Board shall provide to the Department of Revenue information identifying persons to whom payments have been made under this chapter. The Department of Revenue shall provide to the board such information on Oregon personal income tax returns as the board deems necessary to determine whether the payments made to the person under this chapter are subject to Oregon personal income tax under ORS 316.127 (9).

      (2) If the board determines that the payments made to a person under this chapter are not subject to Oregon personal income tax under ORS 316.127 (9) based on information provided by the Department of Revenue under this section, and the person is receiving the increased benefit provided by chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995, the board shall reduce the benefits payable to the person as provided in ORS 238.376 (1).

      (3) If the board determines that the payments made to a person under this chapter are subject to Oregon personal income tax under ORS 316.127 (9) based on information provided by the Department of Revenue under this section, and the person is not receiving the increased benefit provided by chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995, the board shall increase the benefits payable to the person as provided in ORS 238.374 (3) or 238.376 (3). [2011 c.653 §5; 2013 c.53 §14]

 

      238.380 [1995 c.569 §3; 1997 c.175 §5; 2001 c.945 §54; 2003 c.67 §30; 2009 c.868 §1; renumbered 238.364 in 2011]

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: Kaser v. PERS, 506 P.3d 1134 (Or. Ct. App. 2022).
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Kaser v. PERS, 506 P.3d 1134 (Or. Ct. App. 2022). “]”); ORS 238.378(1) (“The Department of Revenue shall provide to [PERB] such information on Oregon personal income tax returns as [PERB] deems necessary to determine whether the pay- ments made to the person * * * are subject to Oregon personal income tax[.”
Or. Rev. Stat. § 238.378(1): 1 case
Kaser v. PERS, 506 P.3d 1134 (Or. Ct. App. 2022). “]”); ORS 238.378(1) (“The Department of Revenue shall provide to [PERB] such information on Oregon personal income tax returns as [PERB] deems necessary to determine whether the pay- ments made to the person * * * are subject to Oregon personal income tax[.”
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