ORS § 118.227

Current through 2024 Regular Session legislation
Section 118.227 - Time period for refund

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.

ORS 118.227

2009 c. 358, § 3

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.