Oregon § 305.081 Definitions

Oregon Statutes

§ 305.081 — Definitions

Oregon § 305.081

Vol.8

Title 29Revenue and Taxation

Ch.305

This text of Oregon § 305.081 (Definitions) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 305.081 (2026).

Text

As used in ORS 305.081 to 305.091 and 305.994:

(1)“Account” means a demand deposit account, checking or negotiable withdrawal order account, savings account, share draft account, time deposit account or money-market mutual fund account.

(2)“Data match system” means the system for exchange of information between financial institutions and the Department of Revenue described in ORS 305.084.

(3)“Delinquent debtor” means any person for whom a warrant has been issued by the Department of Revenue.

(4)“Financial institution” means any of the following doing business in this state:

(a)A depository institution, as defined in the Federal Deposit Insurance Act (12 U.S.C. 1813(c)).

(b)A federal credit union or state credit union, as defined in the Federal Credit Union Act (12 U.S.C. 1752).

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As used in ORS 305.081 to 305.091 and 305.994:
(1) “Account” means a demand deposit account, checking or negotiable withdrawal order account, savings account, share draft account, time deposit account or money-market mutual fund account.
(2) “Data match system” means the system for exchange of information between financial institutions and the Department of Revenue described in ORS 305.084.
(3) “Delinquent debtor” means any person for whom a warrant has been issued by the Department of Revenue.
(4) “Financial institution” means any of the following doing business in this state:
(a) A depository institution, as defined in the Federal Deposit Insurance Act (12 U.S.C. 1813(c)).
(b) A federal credit union or state credit union, as defined in the Federal Credit Union Act (12 U.S.C. 1752).