OAR 735-174-0035: Additional Information to Substantiate a Refund Claim

(1) The Department will give a claimant written notice of the need to provide any additional records available as further proof of the validity of the refund claim. The Department will also give a claimant written notice in advance of records that will be required to be maintained and provided to the Department that are not specifically mentioned in statute or administrative rule. (2) If the claimant cannot, or refuses to, provide the information required by the Department, the right to the refund is waived.