Or. Admin. R. 150-311-0770

Current through Register Vol. 63, No. 9, September 1, 2024

Section 150-311-0770 - Refunds Paid from the Unsegregated Tax Account

Refunds paid out of the unsegregated tax account provided in ORS 311.385 shall be drawn from the unsegregated tax account collections on hand for the current tax year, regardless of the tax year for which the refund was issued.

Or. Admin. R. 150-311-0770

RD 16-1987, f. 12-10-87, cert. ef. 12-31-87; Renumbered from 150-311.806-(B), REV 27-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.806