This rule applies to estates of decedents who die before January 1, 2012. Where payment exceeds the amount of tax shown by the return or as determined by audit of the return, the excess shall be refunded without application from the taxpayer. The department does not have authority to pay interest on the refund for interest periods beginning prior to May 31, 1982.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 118.100

History

Renumbered from 150-118.260(6), REV 9-2016, f. 8-10-16, cert. ef. 9-1-16
REV 8-2013, f. & cert. ef. 12-26-13
REV 6-2012, f. 7-20-12, cert. ef. 8-1-12
TC 10-1978, f. 12-5-78, cert. ef. 12-31-78