Go to Previous Versions
of
this Section
2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.880 - Refunds.
Universal Citation:
OR Rev Stat § 307.880 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
If the amount paid by a qualified heavy equipment provider to the Department of Revenue under ORS 307.878 exceeds the amount of tax payable, the department shall refund the amount of the excess. A refund may not be made to a qualified heavy equipment provider that fails to claim the refund within two years after the due date for filing the return to which the claim for refund relates. [2018 c.64 §5]
Note: See note under 307.870.
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
