OAR 150-118-0180
Refund of Excess Payment


This rule applies to estates of decedents who die before January 1, 2012. Where payment exceeds the amount of tax shown by the return or as determined by audit of the return, the excess shall be refunded without application from the taxpayer. The department does not have authority to pay interest on the refund for interest periods beginning prior to May 31, 1982.

Source: Rule 150-118-0180 — Refund of Excess Payment, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-118-0180.

Last Updated

Jun. 8, 2021

Rule 150-118-0180’s source at or​.us