Or. Admin. Code § 150-311-0790

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

Section 150-311-0790 - Refund Reserve Account

For 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. Code § 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. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.807