Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 118 - INHERITANCE TAX
Section 150-118-0180 - Refund of Excess Payment
Universal Citation: OR Admin Rules 150-118-0180
Current through Register Vol. 63, No. 9, September 1, 2024
This rule applies to estates of decedents who die before January 1, 2012. Where payment exceeds the amount of tax shown by the return or as determined by audit of the return, the excess shall be refunded without application from the taxpayer. The department does not have authority to pay interest on the refund for interest periods beginning prior to May 31, 1982.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 118.260(6)
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