Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/or/2021-regular-session/sb-120.md

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+---
+type: "Bill"
+title: "Relating to calculation of interest on refunds paid by Department of Revenue; and prescribing an effective date."
+description: "Aligns direction to Department of Revenue to pay interest on certain tax refunds with other tax refund provisions and with current systems and processes. Provides for uniform 45-day grace period. Applies to tax refunds owing as of January 1, 2018."
+jurisdiction: "us/states/or"
+legislature: "Oregon Legislative Assembly"
+session: "2021 Regular Session"
+identifier: "SB 120"
+citation: "Oregon SB 120 (2021 Regular Session)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: []
+version_count: 2
+action_count: 20
+vote_count: 4
+first_action: "2021-01-11T17:28:22+00:00"
+last_action: "2021-09-25T15:00:00+00:00"
+source: "openstates"
+source_identifier: "ocd-bill/acdcf1c9-7658-4243-b503-43a92e9fed6d"
+source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB120"
+source_hash: "fca055f646c85eb52bee4d7ab3c83f7b37fbf697010d2d36ba6a952a594d6c84"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-or"]
+---
+
+# Oregon SB 120 (2021 Regular Session) — Relating to calculation of interest on refunds paid by Department of Revenue; and prescribing an effective date.
+
+Aligns direction to Department of Revenue to pay interest on certain tax refunds with other tax refund provisions and with current systems and processes. Provides for uniform 45-day grace period. Applies to tax refunds owing as of January 1, 2018.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB120/Introduced)
+2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB120/Enrolled)
+
+## Votes
+
+- Heard and Reported Out — **5–0** (pass) · upper
+- Third reading. Carried by Boquist. Passed. — **29–1** (pass) · upper
+- Third reading. Carried by Marsh. Passed. — **56–0** (pass) · lower
+- Heard and Reported Out — **7–0** (pass) · lower
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-01-11T17:28:22+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
+- **2021-01-19T19:35:42+00:00** Referred to Finance and Revenue. `referral-committee`
+- **2021-02-08T21:01:00+00:00** Public Hearing held.
+- **2021-03-03T21:02:00+00:00** Work Session held.
+- **2021-03-17T15:21:17+00:00** Recommendation: Do pass. `committee-passage-favorable`
+- **2021-03-17T18:06:11+00:00** Second reading. `reading-2`
+- **2021-03-18T19:22:08+00:00** Third reading. Carried by Boquist. Passed. `passage, reading-3`
+- **2021-03-18T19:23:08+00:00** Vote explanation(s) filed by Heard.
+- **2021-04-01T17:25:35+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
+- **2021-04-08T03:21:06+00:00** Referred to Revenue. `referral-committee`
+- **2021-04-22T15:31:00+00:00** Public Hearing held.
+- **2021-05-05T22:17:00+00:00** Work Session held.
+- **2021-05-06T23:16:03+00:00** Recommendation: Do pass. `committee-passage-favorable`
+- **2021-05-10T18:21:34+00:00** Second reading. `reading-2`
+- **2021-05-11T19:05:27+00:00** Third reading. Carried by Marsh. Passed. `passage, reading-3`
+- **2021-05-12T18:31:27+00:00** President signed. `passage`
+- **2021-05-13T18:07:57+00:00** Speaker signed. `passage`
+- **2021-05-19T18:37:00+00:00** Governor signed. `executive-signature`
+- **2021-06-10T18:23:55+00:00** Chapter 37, 2021 Laws.
+- **2021-09-25T15:00:00+00:00** Effective date, September 25, 2021.
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/acdcf1c9-7658-4243-b503-43a92e9fed6d`. Confidence: reported (aggregated from official Oregon legislature records).
+