OAR 150-305-0450: Depositing Refunds into 529 Savings Account

Edition: Current OARD snapshotEffective: 2026-07-01Last verified: 2026-09-07

A taxpayer electing to make contributions authorized by ORS 305.796 to one or more accounts established under ORS 178.335: (1) May contribute to a maximum of four accounts. (2) Must contribute at least $25 per account in accordance with ORS 315.650. (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.

Official history and status

Statutory/Other Authority: ORS 305.100 & 305.796

Statutes/Other Implemented: ORS 305.796

History: REV 10-2026, amend filed 06/29/2026, effective 07/01/2026 Renumbered from 150-305.796, REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 2-2013, f. & cert. ef. 3-28-13 REV 9-2012, f. 12-18-12, cert. ef. 1-1-13

This rule cites

ORS 305.796 — resolved
ORS 178.335 — resolved
ORS 315.650 — resolved

Cited by

No inbound citations found.

Official source: https://secure.sos.state.or.us/oard/