Current through Register Vol. 61, No. 4, April 1, 2022
(1) In the case of an overpayment on an
account under ORS
the department will not refund or allow credit amounts under $25 unless a
written request or refund claim is filed by the person who paid the money.
(2) In the case of an overpayment
of money received for miscellaneous purposes, including, but not limited to:
photocopies of returns, purchase of publications, public records requests,
etc., the department will not refund amounts under $5 unless a written request
for refund is received from the person who paid the money. If a written request
is received, the refund will be offset against any delinquent accounts owed by
the person who paid the money before being issued.
Admin. R. 150-293-0020
f. 12-26-85, cert. ef. 12-31-85; RD 7-1988, f. 12-19-88, cert. ef. 12-31-88;
Renumbered from 150-293.445(4),
22-2016, f. 8-11-16, cert. ef.
73-2017, amend filed 12/22/2017, effective
Statutory/Other Authority: ORS
Statutes/Other Implemented: ORS