ORS 238.378: Information from Department of Revenue.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) Not less than once each calendar year, the Public Employees Retirement Board shall provide to the Department of Revenue information identifying persons to whom payments have been made under this chapter. The Department of Revenue shall provide to the board such information on Oregon personal income tax returns as the board deems necessary to determine whether the payments made to the person under this chapter are subject to Oregon personal income tax under ORS 316.127 (9). (2) If the board determines that the payments made to a person under this chapter are not subject to Oregon personal income tax under ORS 316.127 (9) based on information provided by the Department of Revenue under this section, and the person is receiving the increased benefit provided by chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995, the board shall reduce the benefits payable to the person as provided in ORS 238.376 (1). (3) If the board determines that the payments made to a person under this chapter are subject to Oregon personal income tax under ORS 316.127 (9) based on information provided by the Department of Revenue under this section, and the person is not receiving the increased benefit provided by chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995, the board shall increase the benefits payable to the person as provided in ORS 238.374 (3) or 238.376 (3). [2011 c.653 §5; 2013 c.53 §14]
Administrative rules citing this section
- OAR 459-005-0005: Amendments to Retirement Law — implements
- OAR 459-005-0100: Definitions — Member’s Fiduciary — implements
- OAR 459-005-0110: Fiduciary Document Requirements — implements
- OAR 459-005-0130: Termination of Member’s Fiduciary — implements
- OAR 459-005-0140: Permissible Actions Under A Fiduciary Document — implements
- OAR 459-005-0150: Effective Date of Fiduciary Document Rules — implements
- OAR 459-005-0180: Incapacity of Members, Beneficiaries, and Alternate Payees — implements
- OAR 459-005-0210: Transmission of Information, Reports, and Documents — implements
- OAR 459-005-0215: Transmittal of Remittances or Payments — implements
- OAR 459-005-0530: Limitation for Employers with Multiple Retirement Plans — for Contributions and Distributions Before January 1, 2000 — implements
- OAR 459-005-0535: Annual Benefit Limitation — implements
- OAR 459-005-0540: Permissive Service Credit — implements
- OAR 459-005-0545: Annual Addition Limitation — implements
- OAR 459-005-0560: Required Minimum Distributions, Generally — implements
- OAR 459-005-0590: General Provisions and Applicability Date — Direct Rollovers — implements
- OAR 459-010-0078: Volunteer Service — implements
This rule cites
- ORS 316.127 — resolved
- ORS 238.376 — resolved
- ORS 238.374 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors238.html