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Current as of January 01, 2023 | Updated by Findlaw Staff
(1) Individual taxpayers who file an Oregon income tax return for purposes of this chapter and who will receive a tax refund from the Department of Revenue may designate that a contribution be made to the Alzheimer's Disease Research Fund as provided in ORS 305.690 to 305.753.
(2) A designation under subsection (1) of this section shall be made with respect to any taxable year on the returns for that taxable year, and once made shall be irrevocable.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 316.490 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-316-490/
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