ORS 305.270
Refund of excess tax paid

  • claim procedure

(1)

If the amount of the tax shown as due on a report or return originally filed with the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318 or 321, or collected pursuant to ORS 305.620 (Collection and distribution of local taxes on income and sales), or as corrected by the department, is less than the amount theretofore paid, or if a person files a claim for refund of any tax paid to the department under such laws within the period specified in subsection (2) of this section, any excess tax paid shall be refunded by the department with interest as provided in this section and ORS 314.415 (Refunds).

(2)

The claim shall be made on a form prescribed by the department, except that an amended report or return showing a refund due and filed within the time allowed by this subsection for the filing of a claim for refund, shall constitute a claim for refund. The claim shall be filed within the period specified in ORS 314.415 (Refunds) (2) for taxes imposed under ORS chapters 310, 314, 316, 317 and 318, or collected pursuant to ORS 305.620 (Collection and distribution of local taxes on income and sales) (except where any applicable ordinance specifies another period), within the period specified in ORS 118.100 (Time for filing return and paying tax) (2) for taxes imposed under ORS chapter 118 and within two years of the payment of any tax under ORS chapter 308, 308A or 321.

(3)

Upon receipt of a claim for refund, or original report or return claiming a refund, the department shall either refund the amount requested or send to the claimant a notice of any proposed adjustment to the refund claim, stating the basis upon which the adjustment is made. A proposed adjustment may either increase or decrease the amount of the refund claim or result in the finding of a deficiency. If the proposed adjustment results in a determination by the department that some amount is refundable, the department may send the claimant the adjusted amount with the notice.

(4)

Intentionally left blank —Ed.

(a)

The notice of proposed adjustment shall be accompanied by a statement explaining the claimant’s right to make written objections to the refund adjustment, the claimant’s right to request a conference and the procedure for requesting a conference. The statement, and an accompanying form, shall also explain that conference determinations are routinely transmitted via regular mail and that a claimant desiring to have conference determinations transmitted by certified mail may do so by indicating on the form the claimant’s preference for certified mail and by returning the form with the claimant’s written objections as described in paragraph (b) of this subsection.

(b)

The claimant may, within 30 days of the date of the notice of proposed adjustment, advise the department in writing of objections to the refund adjustment and may request a conference with the department, which shall be held within one year of the date of the notice. The department shall notify the claimant of a time and place for the conference, and appoint a conference officer to meet with the claimant for an informal discussion of the claim. After the conference, the conference officer shall send a determination of the matter to the claimant. The determination letter shall be sent by regular mail, or by certified mail if the claimant has indicated a preference for transmission of the determination by certified mail. The department shall issue either a notice of refund denial or payment of any amount found to be refundable, together with any applicable interest provided by this section. If the conference officer determines that a deficiency exists, the department shall issue a notice of assessment.

(5)

If no conference is requested, and the adjustments have not resulted in the finding of a deficiency, the following shall apply:

(a)

If written objections have been made by the claimant, the department shall consider the objections, determine any issues raised and send the claimant a notice of refund denial or payment of any amount found to be refundable, together with any interest provided by this section.

(b)

If no written objections are made, the notice of any proposed adjustment shall be final after the period for requesting a conference or filing written objections has expired.

(6)

If no conference is requested, and the notice of proposed adjustment has asserted a deficiency, the department shall consider any objections made by the person denied the refund, make a determination of any issues raised, pay any refunds found due, with applicable interest, or assess any deficiency and mail a notice thereof within one year from the date of the notice of deficiency, unless an extension of time is agreed upon as described in subsection (7) of this section.

(7)

If, prior to the expiration of any period of time prescribed in subsection (6) of this section for giving of notice of assessment, the department and the person consent in writing to the deficiency being assessed after the expiration of such prescribed period, such deficiency may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period agreed upon.

(8)

If the department refunds the amount requested as provided in subsection (3) of this section, without examination or audit of the refund claim, the department shall give notice of this to the claimant at the time of making the refund. Thereafter, the department shall have one year in which to examine or audit the refund claim, and send the notice of proposed adjustment provided for in subsection (3) of this section, in addition to any time permitted in ORS 314.410 (Time limit for notice of deficiency) or 314.415 (Refunds).

(9)

The failure to hold a requested conference within the one-year period prescribed in subsection (4) of this section shall not invalidate any assessment of deficiency made within the one-year period pursuant to subsection (8) of this section or within any extension of time made pursuant to subsection (7) of this section, but shall invalidate any assessment of interest or penalties attributable to the deficiency. After an assessment has been made, the department and the person assessed may still hold a conference within 90 days from the date of assessment. If a conference is held, the 90-day period under ORS 305.280 (Time for filing appeals) (2) shall run from the date of the conference officer’s written determination of the issues.

(10)

The claimant may appeal any notice of proposed adjustment, refund denial or notice of assessment in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). The failure to file written objections or to request or have a conference shall not affect the rights of appeal so provided. All notices and determinations shall set forth rights of appeal. [1977 c.870 §4; 1979 c.691 §1; 1985 c.61 §1; 1985 c.266 §5; 1987 c.512 §3; 1989 c.626 §2; 1991 c.67 §75; 1995 c.650 §28; 1997 c.99 §§29,30; 1999 c.224 §2; 1999 c.314 §89; 2005 c.48 §2]

Source: Section 305.270 — Refund of excess tax paid; claim procedure, https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html.

Notes of Decisions

Provision for notice of proposed adjustment and tendering taxpayer an opportunity to be heard prior to reducing taxpayer’s claim for refund is mandatory and Department of Revenue’s failure to provide notice and hearing prior to making adjustments in refund claim denied plaintiffs’ procedural due process in violation of Fourteenth Amendment to United States Constitution. Kent v. Dept. of Revenue, 9 OTR 356 (1983)

Refund provisions of this section are limited to taxes “shown on a report or return filed by the person with the department” and do not act to extend period of time in which taxpayer may contest assessment. Estate of Frances Tate v. Dept. of Rev., 10 OTR 343 (1987)

Requirement that notices and determinations set forth rights of appeal does not apply to notices issued by county assessor. Ecumenical Ministries v. Dept. of Rev., 12 OTR 302 (1992), aff’d 317 Or 576, 858 P2d 449 (1993)

Refund provisions do not apply to supplement special refund provisions applicable to invalidly assessed taxes under ORS 305.765. Atkins v. Dept. of Rev., 320 Or 713, 894 P2d 449 (1995)

Issuance of notice of deficiency pursuant to ORS 305.265 satisfies requirement to send claimant notice of proposed adjustment. Simson v. Dept. of Revenue, 15 OTR 89 (2000)

Date of successful garnishment by Department of Revenue is date of payment of tax for purposes of commencing period within which claim must be filed. Patton v. Dept. of Revenue, 18 OTR 111 (2004)

Except with regard to paid income taxes, appeal from Department of Revenue action and procedure for seeking refund are independent and mutually exclusive remedies. Patton v. Dept. of Revenue, 18 OTR 111 (2004)

No “examination or audit” of taxpayer’s refund claim occurred under subsection (8) of this section where Department of Revenue’s facial review of taxpayer’s claim for refund, when compared with department’s own payment records, was basis for department’s finding of taxpayer’s miscalculation, which resulted in department’s payment of refund to taxpayer in amount that was greater than amount requested in taxpayer’s claim for refund. Vesta Corp. v. Dept. of Rev., 22 OTR 539, slip op. TC 5253 (2018)

Fact that Department of Revenue paid refund to taxpayer in amount greater than amount requested in taxpayer’s refund claim does not render subsection (8) of this section inapplicable, because variation in amount paid did not arise from examination or audit of refund claim. Vesta Corp. v. Dept. of Rev., 22 OTR 539, slip op. TC 5253 (2018)

Notice of deficiency is subset of category of notices of proposed adjustment contemplated under subsection (3) of this section and thus may be used for purposes of determining whether extensions to time limitations provided by subsection (8) of this section are available. Vesta Corp. v. Dept. of Rev., 22 OTR 539, slip op. TC 5253 (2018)

305.005
Definitions
305.015
Policy
305.025
Department of Revenue
305.035
Director of Department of Revenue
305.045
Duties of director
305.057
Delegation of authority
305.060
Offices of department
305.063
Department of Revenue Administration Account
305.065
Deputy director
305.075
Employees
305.078
Authority of Department of Revenue to require fingerprints
305.079
Charges for maps, documents or publications
305.081
Definitions
305.084
Financial institution data match system
305.086
Delinquent child support obligor
305.088
Disclosure of transmission prohibited
305.091
Authorized purposes
305.094
Rules
305.100
Rules
305.102
Local budget and property tax law
305.105
Declaratory rulings by department
305.110
Duty to construe tax laws
305.120
Enforcement of tax laws
305.125
Application of administrative rules
305.127
Means of providing notice required by department
305.130
Department as party to actions involving property subject to certain tax liens
305.140
Power to release real property from certain tax liens
305.145
When interest required to be waived
305.150
Closing agreements
305.155
Cancellation of uncollectible tax
305.157
Extending statutory periods of limitation
305.160
Reports from public officers
305.170
Complaints concerning tax laws
305.180
Effect of tax warrant for purposes of out-of-state collection
305.182
Filing of warrants for unpaid taxes
305.184
Certificate of outstanding warrants
305.190
Subpoenaing and examining witnesses, books and papers
305.192
Disclosure of books and papers relating to appraisal or assessment of industrial property
305.193
Disclosure of tax information to designated persons
305.195
Written interrogatories
305.200
Witness fees and mileage
305.215
Conflicting claims for personal income tax items
305.217
When deduction for amounts paid as wages or remuneration permitted
305.220
Interest on deficiency, delinquency or refunds
305.222
Determination of interest rate
305.225
Request of assistance by law enforcement agency
305.228
Penalty for second dishonored payment of taxes
305.229
When penalties not imposed
305.231
Department of Revenue to transfer moneys to Drug Treatment and Recovery Services Fund
305.239
Qualifications of persons representing taxpayer
305.242
Representation before department or magistrate of designated partnership tax matters
305.245
Representation before tax court magistrate by officer or employee of county or department
305.260
Representation before department or magistrate by former department personnel prohibited
305.261
Department to establish program to assist tax practitioners
305.262
Department to establish program dedicating resources to assisting representatives of corporations
305.263
Order requiring filing report or return
305.265
Deficiency notice
305.267
Extension of time to issue notice of deficiency or assessment
305.270
Refund of excess tax paid
305.271
Refund transfer or assignment prohibited
305.275
Persons who may appeal due to acts or omissions
305.280
Time for filing appeals
305.285
Correction of tax and assessment rolls for subsequent tax years during pendency of appeal
305.286
Potential refund credit in property tax appeals
305.287
Determination of real market value of property tax account or components
305.288
Valuation changes for residential property substantial value error or for good and sufficient cause
305.290
Extension of time for making assessment due to bankruptcy
305.295
Cancellation of tax, penalty or interest
305.305
Procedure where deficiency based on federal or other state audit report
305.330
Tax liability of reorganized business entity
305.375
Disposition of penalties
305.380
Definitions for ORS 305.385
305.385
Agencies to supply licensee and contractor lists
305.390
Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant
305.392
Process for limiting scope of third-party subpoena
305.394
When industrial plant owner may choose not to produce information sought by subpoena
305.396
Protection of confidentiality of industrial property information obtained by subpoena
305.398
Disclosure and use of industrial property confidential information obtained by third-party subpoena
305.400
Payment of costs of subpoena compliance
305.403
Appeal of value of state-appraised industrial property in tax court
305.404
Oregon Tax Court
305.405
Oregon Tax Court
305.410
Authority of court in tax cases within its jurisdiction
305.412
Jurisdiction to determine value
305.415
Service of papers and process
305.418
When transmitted complaint or petition considered to be filed
305.419
Tax, penalty and interest payable before appeal
305.420
Issuance of subpoenas
305.422
Waiver of penalty for failure to timely file property return
305.425
Proceedings to be without jury and de novo
305.427
Burden of proof in tax court proceedings
305.430
Hearings to be open to public
305.437
Damages for frivolous or groundless appeal or appeal to delay
305.440
Finality of unappealed decision of tax court
305.445
Appeals to Supreme Court
305.447
Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court
305.450
Publication of tax court decisions
305.452
Election and term of judge
305.455
Qualifications of judge
305.460
Salary, expenses, disability and retirement of judge and magistrates
305.470
Presiding judge
305.475
Offices of tax court
305.480
State Court Administrator as administrator and clerk
305.485
Records
305.487
Findings and policy
305.489
Considerations in adopting rules
305.490
Filing fees
305.492
Fees and expenses of witnesses
305.493
Fees for transcripts or copies of records
305.494
When shareholder may represent corporation in tax court proceedings
305.498
Magistrates
305.501
Appeals to tax court to be heard by magistrate division
305.505
Magistrate division records
305.525
Notice to taxpayer of right to appeal
305.560
Appeals procedure generally
305.565
Stay of collection of taxes, interest and penalties pending appeal
305.570
Standing to appeal to regular division of tax court
305.575
Authority of tax court to determine deficiency
305.580
Exclusive remedies for certain determinations
305.583
Interested taxpayer petitions for certain determinations
305.585
Local government petitions concerning taxes of another local government under 1990 Measure 5
305.586
Legislative findings
305.587
Tax court findings
305.589
Judicial declarations
305.591
Court determination that 1990 Measure 5 tax limit is inapplicable
305.605
Application of tax laws within federal areas in state
305.610
Reciprocal recognition of tax liability
305.612
Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable
305.615
Apportionment of moneys received from United States in lieu of property taxes
305.620
Collection and distribution of local taxes on income and sales
305.625
State and political subdivisions are employers for purpose of withholding city or county income tax
305.630
Compliance with city or county income tax ordinance required
305.635
Rate of withholding to be designated by city or county
305.640
Discrimination among employers prohibited
305.645
Department of Revenue to provide services to political subdivisions
305.653
Multistate Tax Compact
305.660
Director of department to represent state
305.665
Appointment of consultants from political subdivisions imposing taxes having multistate impact
305.675
Application of compact provisions relating to interstate audits
305.676
Mediation and arbitration laws not applicable to Multistate Tax Commission processes
305.685
Multistate Tax Commission Revolving Account
305.690
Definitions for ORS 305.690 to 305.753
305.695
Oregon Charitable Checkoff Commission
305.700
Officers
305.715
Determination of eligibility
305.720
Qualification for entity for contributions by checkoff
305.725
Application of entity
305.730
Financial report of entity
305.740
Commission examination for continuing eligibility
305.745
Inclusion of eligible entities on schedule of tax return
305.747
Administrative expenses
305.753
State Treasurer may solicit donations to eligible entities
305.754
Designation of contribution to political party on income tax return
305.756
Oregon Political Party Fund
305.757
Payments to treasurers of political parties
305.758
Payment to political party considered contribution for purposes of campaign finance regulation
305.759
Contribution to political party on income tax return not to be claimed as tax credit
305.760
Paying over funds to State Treasurer and writing checks for refunds
305.762
Election for direct deposit of personal income tax refund
305.765
Refund of taxes adjudged invalid
305.770
Report of taxpayers paying invalid tax
305.775
Interest on amount of refund in certain cases
305.780
Taxes due prior to year in which suit brought
305.785
Appropriation
305.790
Manner of payment of certain costs and expenses
305.792
Surplus refund donations to education
305.794
Transfer to State School Fund
305.796
Election to contribute refund to account in Oregon 529 Savings Network
305.800
Taxpayer Advocate
305.801
Authority of Taxpayer Advocate to issue order to department
305.802
Report to Legislative Assembly
305.803
Rulemaking by department
305.804
Duty of tax professional to notify department of breach of security
305.806
Posting of information about debtors with delinquent tax debt on department website
305.810
Verification of return, statement or document filed under tax laws
305.815
False return, statement or document prohibited
305.820
Date when writing, remittance or electronic filing deemed received by tax officials
305.822
Prohibition on state or local tax on Internet access
305.823
Local government tax on telephone services prohibited
305.830
Collection of fines, penalties and forfeitures
305.840
Forms furnished by county assessors
305.842
Application of Internal Revenue Code to certain property tax laws
305.845
Remedies exclusive
305.850
Use of collection agency
305.860
Statement of rights of taxpayers
305.865
Taxpayer rights
305.870
Personnel evaluation not based on amount of taxes collected
305.875
Rights of taxpayer in meeting or communication with department
305.880
Waiver of interest or penalty when department misleads taxpayer
305.885
Right of clear explanation
305.890
Right to enter into agreement to satisfy liability in installment payments
305.895
Action against property before issuance of warrant prohibited
305.900
Short title
305.990
Criminal penalties
305.992
Civil penalty for failure to file return for three consecutive years
305.994
Civil penalties imposed on financial institution
Green check means up to date. Up to date