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Oregon Revised Statutes

Or. Rev. Stat. § 305.765 (2026)

Refund of taxes adjudged invalid

✓ current as of May 2026
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      305.765 Refund of taxes adjudged invalid. In a proceeding involving the validity of any law whereby taxes assessed or imposed have been collected and received by the state, acting through any department or agency thereof, and paid into the State Treasury, if the court of last resort holds the law or any part thereof invalid, and the time limit for any further proceeding to sustain the validity of the law, or the part thereof affected, has expired, and if there is no other statute authorizing refund thereof, all taxes collected and paid under the law or part thereof invalidated, in or after the year in which the action attacking the validity of the same was instituted, shall be refunded and repaid in the manner provided in ORS 305.770 to 305.785. [Formerly 306.280; 2003 c.46 §6]

Notes of Decisions
Cited in 14 cases, 1990–2015 · leading case: Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992).
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Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992). · cites it 31× “The Department asserts that even if Davis applies retroactively, ORS 305.765 to 305.785 preclude the taxpayer’s refund claims for the tax years at issue and create a valid remedial limitation consistent with federal due process guarantees.”
Atkins v. Dep't of Revenue, 894 P.2d 449 (Or. 1995). · cites it 21× “1 The Tax Court held that, under ORS 305.765, 2 taxpayers are entitled to a refund of taxes assessed and paid on their federal retirement income in or after 1988, but not before that year.”
Anderson v. Dep't of Revenue, 828 P.2d 1001 (Or. 1992). · cites it 5× “785 mandated that the Department refund to the taxpayer therein “the excess tax paid by the taxpayer for tax year 1988, and a refund of any excess tax paid by the taxpayer for any tax years thereafter in which federal retirement income was included in her state taxable income at…”
Fields v. Dep't of Revenue, 19 Or. Tax 547 (Or. T.C. 2009). · cites it 7× “270, but rather have a claim for relief under ORS 305.765. Those decisions and that statute do not create an independent basis for relief.”
Pendell v. Dep't of Revenue, 847 P.2d 846 (Or. 1993). · cites it 7× “Ragsdale held that a taxpayer was entitled to a refund, as provided by ORS 305.765, based on the invalidity of a state tax law that taxed federal retirement income while exempting state retirement income.”
Atkins v. Dep't of Revenue, 13 Or. Tax 65 (Or. T.C. 1994). · cites it 7× “, 312 Or 529 , 823 P2d 971 (1992), the court held that, regardless of any theory of retroactivity under federal law, ORS 305.765 to 305.785 required a “measure” of retroactivity.”
Carmichael Columbia Oil, Inc. v. Dep't of Revenue, 13 Or. Tax 97 (Or. T.C. 1994). · cites it 10× “As to those fees, defendant concluded the refunds were governed solely by ORS 305.765 to 305.780, 2 and that, under ORS 305.”
Health Net, Inc. v. Dept. of Rev., 22 Or. Tax 128 (Or. T.C. 2015). · cites it 2× “(30) Except to the extent that ORS 305.765 requires otherwise, if taxpayer were permitted to use the Cite as 22 OTR 128 (2015) 133 apportionment formula set forth in ORS 305.”
Pacificorp v. Dept. of Energy, 21 Or. Tax 116 (Or. T.C. 2013). · cites it 2× “486 together vest in the circuit court the jurisdiction and authority to address all matters and fashion or provide all relief to which a victorious party is entitled. Further, nothing in ORS 305.”
Ragsdale v. Dep't of Revenue, 11 Or. Tax 440 (Or. T.C. 1990). “Plaintiff would be entitled to a refund under ORS 305.765, except that it does not apply to any year prior to the filing of the suit or action resulting in the law being held invalid.”
Pendell v. Dep't of Revenue, 12 Or. Tax 204 (Or. T.C. 1992). · cites it 6× “ORS 305.765, which governs plaintiffs’ refund, does not provide *206 for the payment of interest.”
Kurzet v. Dept. of Rev. (Or. 1999). “With him on the brief was Hardy Myers, Attorney General. Before Carson, Chief Justice, and Gillette, Van Hoomissen, Durham, Leeson, and Riggs, Justices.”
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