- (1) If a written authorization to represent the taxpayer is filed with the department, the original Notice of Proposed Refund Adjustment (as referred to by ORS 305.270(3)) shall be sent directly to the taxpayer at the last-known address as required by ORS 305.265(11). Where the taxpayer has a guardian or conservator, Notices of Proposed Refund Adjustment shall be sent to the guardian or conservator.
- (2) If the authorized representative has a fiduciary relationship to the taxpayer, original Notices of Proposed Refund Adjustment will be sent to the personal representative as defined in ORS 111.005.
- (3) For trusts, original Notices of Proposed Refund Adjustment shall be sent directly to the trustee.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 305.270
History
Renumbered from 150-305.270(3)-(B), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16
RD 15-1987, f. 12-10-87, cert. ef. 12-31-87