Or. Admin. R. 150-323-0240 - Refund of Overpayments

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

Refund of overpayments on a Distributor's Cigarette Tax Account may be made when an audit determines a net overpayment has been made during the audit period, and the distributor files a claim for such refund within six months of the date the determination was made. No refund shall be allowed after three years from the date of any overpayment.


Or. Admin. R. 150-323-0240
12-31-81; Renumbered from 150-323.325, REV 73-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100 Stat. Implemented: ORS 323.325

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