Oregon Administrative Rules
Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION
Division 170 - FUEL LICENSES AND RECORDS
Section 735-170-0130 - Motor Vehicle Fuel Tax Credit of Interest on Tax Overpayments

Universal Citation: OR Admin Rules 735-170-0130

Current through Register Vol. 63, No. 9, September 1, 2024

(1) The Department may allow interest credit for overpayments of motor vehicle fuel tax up to the amount of interest paid for underpayments of tax during any given audit period.

(2) For purposes of ORS 319.180(5)(b) and this rule, "any given audit period" means the time period from the last day of the immediate prior audit period up to the present. If there is no prior audit, "any given audit period" means a period not to exceed three years from the current date.

(3) Any interest payments made on underpayments of tax from a prior audit period will not be:

(a) Considered as interest on overpayments in the current audit period; or

(b) Subject to credit under ORS 319.180(5)(b).

Stat. Auth.: ORS 184.616, 184.619, 319.010 - 319.430, 319.990

Stats. Implemented: ORS 319.180

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.