Section 403.220 - Refunds(1) If the amount paid by the provider or seller to the Department of Revenue under ORS 403.215 exceeds the amount of tax payable, the department shall refund the amount of the excess with interest thereon at the rate established under ORS 305.220 during a period beginning 45 days after the later of the due date of the return to which the excess relates or the date the excess was paid, and ending on the date the refund is paid. The department may not make a refund to a provider or seller who fails to claim the refund within two years after the due date for filing of the return with respect to which the claim for refund relates.(2) A consumer or subscriber's exclusive remedy in a dispute involving tax liability is to file a claim with the department.Amended by 2017 Ch. 278,§ 21, eff. 10/6/2017.Amended by 2014 Ch. 59,§ 6, eff. 6/6/2014.