Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0244 - Minimum Offset Amount
Universal Citation: OR Admin Rules 150-314-0244
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The department is prohibited by statute from issuing refunds of less than the minimum allowed by ORS 314.415 after reduction for amounts owed. The department will not apply a refund less than the minimum to a subsequent year's estimated tax account or to a charitable checkoff.
(2) Refunds from all tax programs may be offset against delinquent accounts as specified in OAR 150-314-0248.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 314.415
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