Or. Admin. Code § 150-311-0780 - Credit Balance Adjustment
(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.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.806
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