Or. Admin. Code § 150-311-0780
Current through Register Vol. 63, No. 10, October 1, 2024
Section 150-311-0780 - Credit Balance Adjustment(1) Credit balances of $10 or less not required to be refunded shall be adjusted through creation of a category called "credit balance adjustment" per ORS 311.806(5).(2) This category shall be used to adjust those accounts on which the amount collected exceeds the amount owed by not more than $10. (3) This category shall not impact the certified tax balance nor the collection records; it is used only to eliminate the overpayment on the account.Or. Admin. Code § 150-311-0780
Renumbered from 150-311.806-(C), REV 27-2016, f. 8-12-16, cert. ef. 9/1/2016Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.806