ORS 118.227
Time period for refund

The period prescribed for the Department of Revenue to allow or make a refund of any tax, or portion of tax, paid under this chapter shall be as provided in ORS 314.415 (Refunds). [2009 c.358 §3]
Note: 118.227 (Time period for refund) was added to and made a part of ORS chapter 118 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 118.227 — Time period for refund, https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html.

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