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Oregon Revised Statutes

Or. Rev. Stat. § 305.775 (2026)

Interest on amount of refund in certain cases

✓ current as of May 2026
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      305.775 Interest on amount of refund in certain cases. If an appeal from or petition for certiorari to review a decision of the Supreme Court of Oregon, holding a tax law or any part thereof invalid, is taken to the Supreme Court of the United States and that court does not reverse or modify the decision of the Supreme Court of Oregon, the refund of the invalid taxes shall include interest on the amount paid at the rate of six percent from the date of the last decision of the Supreme Court of Oregon in the matter to the date of filing with the Secretary of State of the report and list of taxpayers entitled to the refunds as required by ORS 305.770. [Formerly 306.300]

Notes of Decisions
Cited in 3 cases, 1992–1993 · leading case: Pendell v. Dep't of Revenue, 847 P.2d 846 (Or. 1993).
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Pendell v. Dep't of Revenue, 847 P.2d 846 (Or. 1993). · cites it 5× “” ORS 305.775 provides: “If an appeal from or petition for certiorari to review a decision of the Supreme Court of Oregon, holding a tax law or any part thereof invalid, is taken to the Supreme Court of the United States and that court does not reverse or modify the decision of…”
Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992). “ORS 305.775 provides for interest on such refunds where the state seeks review of a decision of this court in the United States Supreme Court and loses.”
Pendell v. Dep't of Revenue, 12 Or. Tax 204 (Or. T.C. 1992). · cites it 3× “Plaintiffs also argue that ORS 305.775, which does provide for interest but does not apply to plaintiffs’ situation, should be declared invalid “because of its failure to provide uniformity between citizens of a similar class,” i.”
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