70th OREGON LEGISLATIVE ASSEMBLY--1999 Regular Session

SA to SB 1136

LC 4072/SB 1136-1

                      SENATE AMENDMENTS TO
                        SENATE BILL 1136

                     By COMMITTEE ON REVENUE

                             July 7

  On page 1 of the printed bill, line 2, after 'taxation ' insert
a period and delete the rest of the line.
  Delete lines 4 through 30 and delete pages 2 and 3 and insert:
  '  { +  SECTION 1. + }  { + Sections 2 and 3 of this 1999 Act
are added to and made a part of ORS chapter 314. + }
  '  { +  SECTION 2. + }  { + (1) Notwithstanding ORS 305.270,
305.440 or 314.415 or any other provision of law establishing the
finality of a personal income tax assessment, the Department of
Revenue may issue a refund of personal income tax imposed on
federal pension income for tax years beginning on or after
January 1, 1991, to the extent the tax had been imposed on
federal pension income attributable to federal employment
occurring before October 1, 1991.
  ' (2) A claim for refund under this section must be filed with
the department on or before April 16, 2001.
  ' (3) No refunds may be paid under this section prior to July
1, 2001.
  ' (4) As used in this section, 'federal pension' means any form
of retirement allowance provided by the federal government, its
agencies or its instrumentalities to retirees of the federal
government or their beneficiaries. + }
  '  { +  SECTION 3. + }  { + A refund under section 2 of this
1999 Act of tax that had been imposed upon the federal pension
income of a deceased federal retiree or the deceased pension
beneficiary of a federal retiree shall be allowed:
  ' (1) To the personal representative of the estate of the
deceased federal retiree or deceased federal pension beneficiary
if the estate probate proceedings are still pending.
  ' (2) To the person who has filed a small estate affidavit
relating to the deceased federal retiree or deceased federal
pension beneficiary under ORS 114.505 to 114.560.
  ' (3) If the estate is not to be administered in a court having
probate jurisdiction or if the estate has been closed, to a
person in a group listed in ORS 293.490 (3) that is permitted to
receive a refund under ORS 314.415 (7). For purposes of this
subsection:
  ' (a) The monetary limitations in ORS 293.490 to 293.500 shall
not apply;
  ' (b) The last illness and funeral expense payment provisions
in ORS 293.495 (1)(e) shall not apply;
  ' (c) The refund claim filed for payment pursuant to ORS
293.495 need not state whether there are other survivors in the
group that includes the claimant, and the claim need not be in
the form of a notarized affidavit; and
  ' (d) The person receiving the refund shall be required to
distribute the refund in equal shares to all persons in the group
under ORS 293.490 (3) that is entitled to the refund. + } ' .
                         ----------