Or. Admin. R. 150-293-0030 - Duplicate Checks

Current through Register Vol. 61, No. 4, April 1, 2022

(1) The department may issue a duplicate check if the original check has been lost, stolen, destroyed, or cashed because of forgery. The taxpayer must contact the department and request a "Statement of Ownership" form. The form must be completed and returned to the department. If a joint check was originally issued, both taxpayers must sign the "Statement of Ownership" form.

(2) If the check has been cashed because of forgery, the taxpayer must submit a "Statement of Ownership" form to the department. The department will compare the signature(s) on the cashed check to the signature(s) on the "Statement of Ownership" form. If it appears that the signature(s) on the check was forged, the department will send the following forms to the taxpayer(s):

(a) An "Affidavit: Claimant's Forged Endorsement," to be completed and notarized; and

(b) A separate "Handwriting Exemplar" to be completed and witnessed by two persons. All forms required in the case of a forged check must be completed and returned to the department within 15 months of the date the check was cashed for a duplicate check to be issued. The department will advise the State Treasurer of the forged check.

(3) No interest will be paid on the duplicate check.

Notes

Or. Admin. R. 150-293-0030

RD 5-1994, f. 12-15-94, cert. ef. 12-31-94; Renumbered from 150-293.475(3), REV 22-2016, f. 8-11-16, cert. ef. 9/1/2016

The forms referenced are available from the agency.

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 293.475