Or. Admin. R. 150-311-0770 - Refunds Paid from the Unsegregated Tax Account
Current through Register Vol. 61, No. 4, April 1, 2022
Refunds paid out of the unsegregated tax account provided in ORS 311.385 shall be drawn from the unsegregated tax account collections on hand for the current tax year, regardless of the tax year for which the refund was issued.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.806
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