OAR 150-293-0020
Refunds on Receivable Accounts

(1) In the case of an overpayment on an account under ORS 305.270 (Refund of excess tax paid), the department will not refund or allow credit amounts under $25 unless a written request or refund claim is filed by the person who paid the money.
(2) In the case of an overpayment of money received for miscellaneous purposes, including, but not limited to: photocopies of returns, purchase of publications, public records requests, etc., the department will not refund amounts under $5 unless a written request for refund is received from the person who paid the money. If a written request is received, the refund will be offset against any delinquent accounts owed by the person who paid the money before being issued.

Source: Rule 150-293-0020 — Refunds on Receivable Accounts, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-293-0020 (accessed May 26, 2025).

May 26, 2025

Rule 150-293-0020's source at or​.us