ORS 118.227: Time period for refund.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
The period prescribed for the Department of Revenue to allow or make a refund of any tax, or portion of tax, paid under this chapter shall be as provided in ORS 314.415. [2009 c.358 §3]
Official history and status
History: Note: 118.227 was added to and made a part of ORS chapter 118 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
Administrative rules citing this section
- OAR 150-118-0010: Definitions — implements
- OAR 150-118-0020: Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax — implements
- OAR 150-118-0080: Elections — implements
This rule cites
- ORS 314.415 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors118.html