(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. [1987 c.902 §2; 1989 c.987 §25; 2007 c.822 §16]
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