For tax years beginning on or after July 1, 1992, the anticipated annual refunds shall be the total dollar amount of refunds issued for the prior fiscal year. This amount may be increased or decreased for anticipated changes in appeals.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 311.807

History

Renumbered from 150-311.807, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-311.806
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
RD 9-1984, f. 12-5-84, cert. ef. 12-31-84