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Oregon Revised Statutes

Or. Rev. Stat. § 305.760 (2026)

Paying over funds to State Treasurer and writing checks for refunds

✓ current as of May 2026
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      305.760 Paying over funds to State Treasurer and writing checks for refunds. In lieu of the procedure provided in certain revenue laws for the retaining of a working balance by the Department of Revenue from which refunds may be made, the Department of Revenue may, in accordance with the requirement of the Secretary of State, pay over all funds received under any of the revenue laws to the State Treasurer and write refund checks upon the State Treasurer for refunds authorized by law. [Formerly 306.270]

Notes of Decisions
Cited in 1 case, 1990–1990 · leading case: Sollis v. Hand, 796 P.2d 1188 (Or. 1990).
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Sollis v. Hand, 796 P.2d 1188 (Or. 1990). “, ORS 305.760 to 305.790 (refund of tax invalidly paid); ORS 314.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.