- (1) Credit balances of $10 or less not required to be refunded shall be adjusted through creation of a category called “credit balance adjustment” per ORS 311.806(5).
- (2) This category shall be used to adjust those accounts on which the amount collected exceeds the amount owed by not more than $10.
- (3) This category shall not impact the certified tax balance nor the collection records; it is used only to eliminate the overpayment on the account.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 311.806
History
Renumbered from 150-311.806-(C), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16