Oregon § 403.220 Refunds

Oregon Statutes

§ 403.220 — Refunds

Oregon § 403.220

Vol.10

Title 32Military Affairs; Emergency Services

Ch. 403Emergency Communications System; 2-1-1 System; Public Safety Communications

This text of Oregon § 403.220 (Refunds) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 403.220 (2026).

Text

(1)If the amount paid by the provider or seller to the Department of Revenue under ORS 403.215 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 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. The department may not make a refund to a provider or seller who fails to claim the refund within two years after the due date for filing of the return with respect to which the claim for refund relates.

(2)A consumer or subscriber’s exclusive remedy in a dispute involving tax liability is to file a claim with the department.

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(1) If the amount paid by the provider or seller to the Department of Revenue under ORS 403.215 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 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. The department may not make a refund to a provider or seller who fails to claim the refund within two years after the due date for filing of the return with respect to which the claim for refund relates.
(2) A consumer or subscriber’s exclusive remedy in a dispute involving tax liability is to file a claim with the department.