Current through Register Vol. 63, No. 8, August 1, 2024
Section 150-311-0790 - Refund Reserve AccountFor tax years beginning on or after July 1, 1992, the anticipated annual refunds shall be the total dollar amount of refunds issued for the prior fiscal year. This amount may be increased or decreased for anticipated changes in appeals.
Or. Admin. R. 150-311-0790
RD 9-1984, f. 12-5-84, cert. ef. 12-31-84; RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-311.806; RD 6-1994, f. 12-15-94, cert. ef. 12-30-94; Renumbered from 150-311.807, REV 27-2016, f. 8-12-16, cert. ef. 9/1/2016Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.807