OAR 150-311-0770: Refunds Paid from the Unsegregated Tax Account

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

Refunds paid out of the unsegregated tax account provided in ORS 311.385 shall be drawn from the unsegregated tax account collections on hand for the current tax year, regardless of the tax year for which the refund was issued.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 311.806

History: Renumbered from 150-311.806-(B), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87

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Official source: https://secure.sos.state.or.us/oard/