OAR 150-305-0230: Claim for Refund

A claim for refund is not required to be submitted on a particular form. A claim for refund may be submitted as an original return or report claiming a refund, an amended return or report claiming a refund, or any other refund computation setting forth a claim for refund. A claim for refund shall include the taxpayer’s name, address, social security number or other identifying number, the tax year(s) or period(s) involved, the basis for the claim for refund and the amount of refund asserted to be due the taxpayer.