Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0790 - Refund Reserve Account
Universal Citation: OR Admin Rules 150-311-0790
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.807
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