Or. Admin. R. 150-314-0242

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-314-0242 - Refunds

(1) The return of the taxpayer, filed timely and in the prescribed manner, constitutes a claim for refund under the provisions of this section. For the purpose of determining when the three-year period for claiming a refund expires, the due date of a return is the statutory due date, not the due date after extension.

(2) The department will refund the excess tax paid whenever the review required by statute is completed, even if the date of refund is more than three years after the due date of the return.

Example 1: Simon filed his 1999 Oregon personal income tax return on April 1, 2003, requesting a refund. The department reviewed and processed the return in mid-May of that year. Although the refund payment would be outside the three year statute for refunds, the department can make the payment because Simon filed his return within the statute of limitations period.

Or. Admin. R. 150-314-0242

1-69; 11-71; 12-31-83, Renumbered from 150-316.192 to 150-314.415(1)(b); 12-31-85, Renumbered from 150-314.415(1)(b); RD 11-1988, f. 12-19-88, cert. ef. 12-31-88; RD 3-1995, f. 12-29-95, cert. ef. 12-31-95; Renumbered from 150-314.415(1)(c) by REV 4-2003, f. & cert. ef. 12-31-03; Renumbered from 150-314.415(1)(b)-(A), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06; Renumbered from 150-314.415(2)(b)-(A), REV 31-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.415