ORS § 307.880
Current through 2024 Regular Session legislation effective June 6, 2024
If the amount paid by a qualified heavy equipment provider to the Department of Revenue under ORS 307.878 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.
ORS 307.880
See note under 307.870.