Or. Admin. R. 150-311-0780 - Credit Balance Adjustment

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

(1) Credit balances of $10 or less not required to be refunded shall be adjusted through creation of a category called "credit balance adjustment" per ORS 311.806(5).
(2) This category shall be used to adjust those accounts on which the amount collected exceeds the amount owed by not more than $10.
(3) This category shall not impact the certified tax balance nor the collection records; it is used only to eliminate the overpayment on the account.


Or. Admin. R. 150-311-0780
Renumbered from 150-311.806-(C), REV 27-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.806

The following state regulations pages link to this page.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.