OAR 150-118-0140
Procedure for Determination


(1)

The following sections of ORS Chapter 305 (Administration of Revenue and Tax Laws) relate to determination of taxes and appeals under Chapter 118, except where the context requires otherwise.

(a)

Penalty and interest waivers, 305.145 (When interest required to be waived)

(b)

Audit of returns, 305.265 (Deficiency notice);

(c)

Determination of deficiencies, 305.265 (Deficiency notice);

(d)

Assessments, 305.265 (Deficiency notice);

(e)

Claims for refund, 305.270 (Refund of excess tax paid);

(f)

Conferences, 305.265 (Deficiency notice) and 305.270 (Refund of excess tax paid);

(g)

Appeals to Director, 305.275 (Persons who may appeal due to acts or omissions) and 305.280 (Time for filing appeals);

(h)

Appeals to Tax Court, 305.515 and 305.560 (Appeals procedure generally).

(2)

A claim for refund shall be by letter or an amended return; however, the department may require an amended return. A tax paid before the due date is considered as having been paid on the due date for purposes of determining whether the claim for refund was filed within three years from the payment of the tax.

Source: Rule 150-118-0140 — Procedure for Determination, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-118-0140.

Last Updated

Jun. 8, 2021

Rule 150-118-0140’s source at or​.us