Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0242 - Refunds
Universal Citation: OR Admin Rules 150-314-0242
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The return of the taxpayer, filed timely and in the prescribed manner, constitutes a claim for refund under the provisions of this section. For the purpose of determining when the three-year period for claiming a refund expires, the due date of a return is the statutory due date, not the due date after extension.
(2) The department will refund the excess tax paid whenever the review required by statute is completed, even if the date of refund is more than three years after the due date of the return.
Example 1
: Simon filed his 1999
Oregon personal income tax return on April 1, 2003, requesting a refund. The
department reviewed and processed the return in mid-May of that year. Although
the refund payment would be outside the three year statute for refunds, the
department can make the payment because Simon filed his return within the
statute of limitations period.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.415
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