ORS 473.060(1) provides that the Commission may refund any tax payment imposed upon or paid in error by a winery. This rule explains the criteria for the refund process.

1. (1) A refund is the Commission returning money to the winery for over-paid taxes. It is distinguished from a credit, which is also for over-paid taxes but is used to offset a new tax liability.
2. (2) Refunds of privilege tax paid in a prior reporting period will be issued upon a written request with proper documentation showing that the tax was paid in error or that an exemption applies to wine on which tax was previously paid to the Commission. A refund will be issued only to the entity that previously paid the tax for which the refund is being claimed.
3. (3) If the refund request is for an amount over $1,000 an audit may be required before a refund will be issued.
4. (4) If at audit it is determined that a refund was issued in error and there is in fact an outstanding tax liability, then penalties and interest may be assessed.

Statutory/Other Authority

ORS 471 & 473, 471.030, 471.730(1), (3) & (5) & 473.020

Statutes/Other Implemented

ORS 473.060

History

OLCC 19-2010, f. 12-22-10, cert. ef. 1-1-11