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.
ORS 305.271
1997 c.84 §5
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.