Bill Text: OR SB486 | 2013 | Regular Session | Introduced

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Bill Title: Relating to administration of Department of Revenue; prescribing an effective date.

Spectrum: Moderate Partisan Bill (Republican 10-3)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [SB486 Detail]

Download: Oregon-2013-SB486-Introduced.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 1040

                         Senate Bill 486

Sponsored by Senator JOHNSON, Representative WHISNANT; Senators
  GEORGE, KNOPP, OLSEN, STARR, THOMSEN, Representatives BOONE,
  CONGER, ESQUIVEL, OLSON, PARRISH, WITT

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Requires personal verification of tax return and amount of
proposed refund by at least two Department of Revenue employees,
including supervisory employee, in case of refund in excess of
$___.
  Applies to refunds issued by department on or after January 1,
2014.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to administration of Department of Revenue; and
  prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Section 2 of this 2013 Act is added to and made
a part of ORS chapter 305. + }
  SECTION 2.  { + Before the Department of Revenue may issue any
refund to a taxpayer in excess of $___, the taxpayer's return and
the amount of the proposed refund shall be personally verified as
accurate by at least two employees of the department, including a
supervisory employee at or above the level of executive manager
or principal manager, or the equivalent. + }
  SECTION 3.  { + Section 2 of this 2013 Act applies to refunds
issued by the Department of Revenue on or after January 1,
2014. + }
  SECTION 4.  { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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