Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0780 - Credit Balance Adjustment
Universal Citation: OR Admin Rules 150-311-0780
Current through Register Vol. 63, No. 9, September 1, 2024
(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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.806
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