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2011 Oregon Revised Statutes
ORS Volume 10, Chapters 366 - 430
ORS Chapter 403
403.220 Refunds.


OR Rev Stat § 403.220 (through Leg Sess 2011) What's This?

(1) If the amount paid by the provider to the Department of Revenue under ORS 403.215 exceeds the amount of tax payable, the department shall refund the amount of the excess with interest thereon at the rate established under ORS 305.220 for each month or fraction of a month from the date of payment of the excess until the date of the refund. The department may not make a refund to a provider who fails to claim the refund within two years after the due date for filing of the return with respect to which the claim for refund relates.

(2) A subscriber s exclusive remedy in a dispute involving tax liability is to file a claim with the department. [Formerly 401.800]

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