(2) Individual taxpayers who file an Oregon income tax return and who will receive a tax refund from the department may indicate that a contribution is to be made to one or more of the included entities. Indication shall be made in a space that the department shall cause to be printed on the schedule.
(3) Overpayments of tax that are insufficient, due to ORS 293.250 or otherwise, to satisfy the total amount of checkoffs indicated on a schedule of a tax return under subsection (2) of this section and under statute other than ORS 305.690 to 305.753 shall be allocated among the entities indicated on a pro rata basis. [1989 c.987 §14; 2007 c.822 §11; 2021 c.8 §8]