If the amount paid by the transient lodging provider to the Department of Revenue under ORS 320.315 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 for each month or fraction of a month from the date of payment of the excess until the date of the refund. A refund may not be made to a transient lodging provider who fails to claim the refund within two years after the due date for filing the return to which the claim for refund relates. [2003 c.818 §5]
Note: See note under 320.300.
Section: Previous 320.189 320.300 320.302 320.305 320.308 320.310 320.315 320.320 320.325 320.330 320.335 320.340 320.345 320.347 320.350 NextLast modified: August 7, 2008