Refunds paid out of the unsegregated tax account provided in ORS 311.385 shall be drawn from the unsegregated tax account collections on hand for the current tax year, regardless of the tax year for which the refund was issued.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 311.806

History

Renumbered from 150-311.806-(B), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 16-1987, f. 12-10-87, cert. ef. 12-31-87