OAR 150-314-0244: Minimum Offset Amount

Edition: Current OARD snapshotEffective: 2018-01-01Last verified: 2026-09-07

(1) The department is prohibited by statute from issuing refunds of less than the minimum allowed by ORS 314.415 after reduction for amounts owed. The department will not apply a refund less than the minimum to a subsequent year’s estimated tax account or to a charitable checkoff. (2) Refunds from all tax programs may be offset against delinquent accounts as specified in OAR 150-314-0248.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 314.415

History: REV 73-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-314.415(2)(b)-(B), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.415(1)(b)-(B), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06 Renumbered from 150-314.415(1)(b), REV 4-2003, f. & cert. ef. 12-31-03 REV 9-1999, f. 12-30-99, cert. ef. 12-31-99 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 RD 7-1993, f. 12-30-93, cert. ef. 12-31-93 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 12-31-85, Renumbered from 150-314.415(1)(d)-(C) 10-5-83

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