Oregon Statutes 305.271 – Refund transfer or assignment prohibited; exception
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Except as provided in ORS § 305.690 to 305.753 (relating to charitable checkoffs), no refund, claim of refund or right to a refund of taxes paid under the laws of this state shall be transferable or assignable by the taxpayer unless authorized by rule of the Department of Revenue. [1997 c.84 § 5]
