72nd OREGON LEGISLATIVE ASSEMBLY--2003 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 642
 
                         House Bill 2185
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of Governor Theodore R.
  Kulongoski for Department of Revenue)
 
 
                             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.
 
  Establishes date by which foreign nonresident personal income
taxpayers must file personal income tax refund claims.
 
                        A BILL FOR AN ACT
Relating to taxation; amending section 2, chapter 1096, Oregon
  Laws 1999.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. Section 2, chapter 1096, Oregon Laws 1999, is
amended to read:
   { +  Sec. 2. + } (1) Notwithstanding the time for filing a
claim for refund under ORS 314.415, the amendments to ORS 316.027
by section 1 { + , chapter 1096, Oregon Laws 1999, + }   { - of
this 1999 Act - }  apply:
  (a) To tax years beginning on or after January 1, 1995; and
  (b) To any tax year for which a notice of deficiency may be
issued on or after   { - the effective date of this 1999 Act - }
 { +  October 23, 1999 + }.
  (2) If a claim for refund is filed for a tax year specified in
subsection (1) of this section, and the claim constitutes an
allowable claim for refund, the Department of Revenue shall
refund the amount owed to the taxpayer in the manner provided in
ORS 305.270 and 314.415.
   { +  (3)(a) A claim for refund under ORS 314.415 for a tax
year beginning before January 1, 1999, that is based on the
amendments to ORS 316.027 by section 1, chapter 1096, Oregon Laws
1999, must be filed with the Department of Revenue on or before
December 31, 2004.
  (b) A claim for refund under ORS 314.415 for a tax year
beginning on or after January 1, 1999, that is based on the
amendments to ORS 316.027 by section 1, chapter 1096, Oregon Laws
1999, must be filed with the Department of Revenue on or before
the later of:
  (A) December 31, 2004; or
  (B) The time required to file a claim for refund under ORS
314.415. + }
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