- (1) In the case of an overpayment on an account under ORS 305.270, the department will not refund or allow credit amounts under $25 unless a written request or refund claim is filed by the person who paid the money.
- (2) In the case of an overpayment of money received for miscellaneous purposes, including, but not limited to: photocopies of returns, purchase of publications, public records requests, etc., the department will not refund amounts under $5 unless a written request for refund is received from the person who paid the money. If a written request is received, the refund will be offset against any delinquent accounts owed by the person who paid the money before being issued.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 293.445
History
REV 73-2017, amend filed 12/22/2017, effective 01/01/2018
Renumbered from 150-293.445(4), REV 22-2016, f. 8-11-16, cert. ef. 9-1-16
RD 7-1988, f. 12-19-88, cert. ef. 12-31-88
RD 11-1985, f. 12-26-85, cert. ef. 12-31-85