(1) If the amount paid by the provider or seller to the Department of Revenue under ORS 403.215 (Returns) exceeds the amount of tax payable, the department shall refund the amount of the excess with interest thereon at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) during a period beginning 45 days after the later of the due date of the return to which the excess relates or the date the excess was paid, and ending on the date the refund is paid. The department may not make a refund to a provider or seller who fails to claim the refund within two years after the due date for filing of the return with respect to which the claim for refund relates.
(2) A consumer or subscriber’s exclusive remedy in a dispute involving tax liability is to file a claim with the department. [Formerly 401.800; 2014 c.59 §6; 2017 c.278 §21]
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.