Or. Admin. R. 150-314-0256 - Refunds of Tax Overpayments to Spouse or Heirs

(1) For deaths which occur on or after September 9, 1995: Upon the death of a taxpayer entitled to a refund not in excess of $10,000, when the estate is not probated, refunds may be made to survivors by classes upon filing acceptable affidavits, in the following order of precedence: Surviving spouse; the trustee of a revocable inter vivos trust; children, and issue of a deceased child by right of representation (the grandchildren dividing share and share alike what their deceased parent would have taken if alive); parents; brothers and sisters; nephews and nieces. If a small estate affidavit is filed, a refund may be made in the amount of the difference between the value of other personal property in the small estate and $50,000. See ORS 114.515, 293.490 to 293.500.

(2) For deaths which occur prior to September 9, 1995: The refund limitation amount is $1,000 or less, and trustees are not allowed to claim the refund.

Notes

Or. Admin. R. 150-314-0256

1-69; 11-73; 12-31-84, Renumbered from 150-316.192(2)-(B); 12-31-85; RD 15-1987, f. 12-10-87, cert. ef. 12-31-87; RD 3-1995, f. 12-29-95, cert. ef. 12-31-95; REV 7-1999, f. 12-1-99, cert. ef. 12-31-99; Renumbered from 150-314.415(7), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06; Renumbered from 150-314.415(8), REV 31-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.415