OAR 150-311-0790: Refund Reserve Account

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

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.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 311.807

History: Renumbered from 150-311.807, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-311.806 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 9-1984, f. 12-5-84, cert. ef. 12-31-84

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