ORS 320.320
Refunds


If the amount paid by the transient lodging tax collector to the Department of Revenue under ORS 320.315 (Due date and form of returns) exceeds the amount of tax payable, the department shall refund the amount of the excess with interest thereon at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) during a period beginning 45 days after the later of the due date of the return to which the excess relates or the date the excess was paid, and ending on the date the refund is paid. A refund may not be made to a transient lodging tax collector that fails to claim the refund within two years after the due date for filing the return to which the claim for refund relates. [2003 c.818 §5; 2013 c.610 §7; 2017 c.278 §12]
Chapter 320

Notes of Decisions

Amusement device tax is privilege tax, and not property tax subject to limitations of section 11b, Article XI of Oregon Constitution. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)


Source
Last accessed
May. 15, 2020