Statutes, codes, and regulations
Oregon Revised Statutes
Title 12 - PROBATE LAWChapter 118 - ESTATE TAX
LIEN; PAYMENT; COMPROMISE OF TAX
Section 118.227 - Time period for refund

ORS § 118.227

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 118.227 - Time period for refund

The period prescribed for the Department of Revenue to allow or make a refund of any tax, or portion of tax, paid under this chapter shall be as provided in ORS 314.415.

ORS 118.227

2009 c. 358, § 3

118.227 was added to and made a part of ORS chapter 118 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.