Or. Admin. Code § 150-118-0140

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-118-0140 - Procedure for Determination

(1) The following sections of ORS Chapter 305 relate to determination of taxes and appeals under Chapter 118, except where the context requires otherwise.

(a) Penalty and interest waivers, 305.145

(b) Audit of returns, 305.265;

(c) Determination of deficiencies, 305.265;

(d) Assessments, 305.265;

(e) Claims for refund, 305.270;

(f) Conferences, 305.265 and 305.270;

(g) Appeals to Director, 305.275 and 305.280;

(h) Appeals to Tax Court, 305.515 and 305.560.

(2) A claim for refund shall be by letter or an amended return; however, the department may require an amended return. A tax paid before the due date is considered as having been paid on the due date for purposes of determining whether the claim for refund was filed within three years from the payment of the tax.

Or. Admin. Code § 150-118-0140

12-31-77; REV 6-2012, f. 7-20-12, cert. ef. 8-1-12; REV 8-2013, f. & cert. ef. 12-26-13; Renumbered from 150-118.171, REV 9-2016, f. 8-10-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 118.171