Current through Register Vol. 61, No. 4, April 1, 2022
The following sections of ORS Chapter 305
relate to determination of taxes and appeals under Chapter 118, except where
the context requires otherwise.
and interest waivers, 305.145
Audit of returns, 305.265;
Determination of deficiencies, 305.265;
(d) Assessments, 305.265;
(e) Claims for refund, 305.270;
(f) Conferences, 305.265 and 305.270;
(g) Appeals to Director, 305.275
(h) Appeals to Tax
Court, 305.515 and 305.560.
(2) A claim for refund shall be by letter or
an amended return; however, the department may require an amended return. A tax
paid before the due date is considered as having been paid on the due date for
purposes of determining whether the claim for refund was filed within three
years from the payment of the tax.
Admin. R. 150-118-0140
6-2012, f. 7-20-12, cert. ef. 8-1-12; REV 8-2013, f. & cert. ef. 12-26-13;
Renumbered from 150-118.171,
9-2016, f. 8-10-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS