OAR 150-311-0780: Credit Balance Adjustment

(1) Credit balances of $10 or less not required to be refunded shall be adjusted through creation of a category called “credit balance adjustment” per ORS 311.806(5). (2) This category shall be used to adjust those accounts on which the amount collected exceeds the amount owed by not more than $10. (3) This category shall not impact the certified tax balance nor the collection records; it is used only to eliminate the overpayment on the account.