Fabio
77 lines
4.0 KiB
Markdown
77 lines
4.0 KiB
Markdown
---
|
||
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).
|
||
|