Oregon Statutes
§ 305.780 — Taxes due prior to year in which suit brought
Oregon § 305.780
This text of Oregon § 305.780 (Taxes due prior to year in which suit brought) 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. § 305.780 (2026).
Text
Nothing contained in ORS 305.770 to 305.785 authorizes the refunding of any tax collected and paid under an invalidated tax law, or invalidated part thereof, where the tax as provided in such law became due and payable in any year prior to the year in which the suit or action seeking the invalidation of the law or part thereof was instituted.
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Related
Ragsdale v. Department of Revenue
823 P.2d 971 (Oregon Supreme Court, 1992)
Atkins v. Department of Revenue
894 P.2d 449 (Oregon Supreme Court, 1995)
Atkins v. Department of Revenue
13 Or. Tax 65 (Oregon Tax Court, 1994)
Legislative History
Formerly 306.310
Nearby Sections
15
§ 305.005
Definitions§ 305.010
§ 305.010§ 305.015
Policy§ 305.020
§ 305.020§ 305.030
§ 305.030§ 305.035
Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond§ 305.040
§ 305.040§ 305.045
Duties of director§ 305.050
§ 305.050§ 305.055
§ 305.055§ 305.057
Delegation of authorityCite This Page — Counsel Stack
Bluebook (online)
Oregon § 305.780, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/305.780.