Or. Admin. R. 150-314-0244 - Minimum Offset Amount

(1) The department is prohibited by statute from issuing refunds of less than the minimum allowed by ORS 314.415 after reduction for amounts owed. The department will not apply a refund less than the minimum to a subsequent year's estimated tax account or to a charitable checkoff.
(2) Refunds from all tax programs may be offset against delinquent accounts as specified in OAR 150-314-0248.


Or. Admin. R. 150-314-0244
10-5-83, 12-31-85, Renumbered from 150-314.415(1)(d)-(C); RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; RD 11-1988, f. 12-19-88, cert. ef. 12-31-88; RD 7-1993, f. 12-30-93, cert. ef. 12-31-93; RD 5-1994, f. 12-15-94, cert. ef. 12-31-94; REV 9-1999, f. 12-30-99, cert. ef. 12-31-99; Renumbered from 150-314.415(1)(b) by REV 4-2003, f. & cert. ef. 12-31-03; Renumbered from 150-314.415(1)(b)-(B), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06; Renumbered from 150-314.415(2)(b)-(B), REV 31-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 73-2017, amend filed 12/22/2017, effective 1/1/2018

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 314.415

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