Oregon Statutes - Chapter 316 - Personal Income Tax - Section 316.493 - Refund as contribution for prevention of child abuse and neglect.

(1) Recognizing that children are Oregonís most valuable resource and that child abuse and neglect is a threat to the physical, mental and emotional health of children; and further recognizing that the incidence of validated cases of reported child abuse and neglect has been increasing at an alarming rate in Oregon and represents an enormous threat to the welfare of our community, the Legislative Assembly hereby provides an additional opportunity to taxpayers to assist in child abuse and neglect prevention by means of an income tax checkoff.

(2) Any individual taxpayer who files an Oregon income tax return and who will receive a tax refund from the Department of Revenue may designate that a contribution be made to the holder of the subaccount established pursuant to section 36 (2), chapter 1084, Oregon Laws 1999, or a successor subaccount, account or fund by marking the appropriate box printed on the return as provided in ORS 305.690 to 305.753.

(3) The Department of Revenue shall transfer to the subaccount established pursuant to section 36 (2), chapter 1084, Oregon Laws 1999, or a successor subaccount, account or fund an amount as credited to the subaccount or its successor. [1987 c.771 §2; 1989 c.987 §19; 1999 c.1084 §40; 2007 c.822 §18]

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Last modified: August 7, 2008