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OAR 150-305-0450

Depositing Refunds into 529 Savings Account

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

A taxpayer electing to make contributions authorized by ORS 305.796 to one or more accounts established under ORS 178.335:

# (1)

(1) May contribute to a maximum of four accounts.

# (2)

(2) Must contribute at least $25 per account in accordance with ORS 315.650.

# (3)

(3) May use contributions made under this section in calculating the credit under ORS 315.650 only for the tax year in which the refund is issued.

Amendment history

REV 10-2026, amend filed 06/29/2026, effective 07/01/2026

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In this chapter (40 sections)
  1. 150-305-0218 · Waiver of a Conference or Written Objection; Direct…
  2. 150-305-0230 · Claim for Refund
  3. 150-305-0232 · Notices of Proposed Refund Adjustment Mailed When…
  4. 150-305-0234 · Written Objections to a Proposed Refund Adjustment
  5. 150-305-0236 · Date of Notice
  6. 150-305-0238 · Audit Period for Refunds Issued without Examination
  7. 150-305-0240 · Proposed Refund Adjustment
  8. 150-305-0260 · Relief for Subsequent Tax Years
  9. 150-305-0270 · Beneficial Ownership
  10. 150-305-0272 · Cancellation of Doubtful Liabilities
  11. 150-305-0274 · Refund of Penalty and Interest
  12. 150-305-0276 · Appeal Time Frame
  13. 150-305-0290 · Concurrent Appeals
  14. 150-305-0300 · “Methods of Collection” Defined
  15. 150-305-0302 · Contracts Requiring Certificate of Compliance with…
  16. 150-305-0304 · Certificate of Compliance With Oregon Tax Laws
  17. 150-305-0306 · Circumstances Not in Violation of Oregon Tax Laws
  18. 150-305-0308 · Annual Certification Requirement
  19. 150-305-0320 · Mediation
  20. 150-305-0330 · Appeal Procedures
  21. 150-305-0340 · Stay of Collection: When Collection Action Won’t Be…
  22. 150-305-0350 · Offset of State Debt Through U.S. Treasury Offset Program
  23. 150-305-0360 · Rules Application
  24. 150-305-0362 · Appearance Procedure — Local Taxes Administered by the…
  25. 150-305-0370 · Use of Checkoff Resources
  26. 150-305-0380 · Application and Signature Due Dates
  27. 150-305-0392 · Definitions of the Terms “Affiliated and “Central Office”
  28. 150-305-0394 · Signatures Must Be on Department’s Form
  29. 150-305-0396 · Signature Gathering Period
  30. 150-305-0410 · Charitable Checkoff Financial Reporting Requirements
  31. 150-305-0420 · Costs of Administration
  32. 150-305-0430 · Method of Distribution from Check-off Contributions and…
  33. 150-305-0440 · Per Diem Compensation
  34. 150-305-0441 · Reimbursement of Travel and Other Expenses
  35. 150-305-0442 · Reimbursement for Hiring a Substitute
  36. 150-305-0450 · Depositing Refunds into 529 Savings Account
  37. 150-305-0460 · Verification of Returns, Statements, or Documents Filed…
  38. 150-305-0470 · Date When Writing or Remittance Deemed Received by…
  39. 150-305-0480 · Returns Not Filed for Three Consecutive Years; 100…
  40. 150-305-0481 · Tax Professional Data Security Breach with Information…
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