If the amount paid by a qualified heavy equipment provider to the Department of Revenue under ORS 307.878 (Collection of tax) exceeds the amount of tax payable, the department shall refund the amount of the excess. A refund may not be made to a qualified heavy equipment provider that fails to claim the refund within two years after the due date for filing the return to which the claim for refund relates. [2018 c.64 §5]
Note: See note under 307.870 (Definitions for ORS 307.870 to 307.890).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information