Or. Admin. R. 735-174-0035 - Additional Information to Substantiate a Refund Claim
(1) The Department will give a claimant
written notice of the need to provide any additional records available as
further proof of the validity of the refund claim. The Department will also
give a claimant written notice in advance of records that will be required to
be maintained and provided to the Department that are not specifically
mentioned in statute or administrative rule.
(2) If the claimant cannot, or refuses to,
provide the information required by the Department, the right to the refund is
waived.
Notes
Stat. Auth.: ORS 184.616, 184.619, 319.010 - 319.880
Stats. Implemented: ORS 319.280
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