No refund or credit for amounts overpaid for the purchase of stamps shall be allowed or approved after three years from the due date for payment of the purchase for which the overpayment was made, or with respect to a determination made pursuant to ORS 323.005 to 323.482, after six months from the date the determination becomes final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the Department of Revenue within the applicable period. [1965 c.525 §70; 1999 c.62 §12]
Section: Previous 323.250 323.255 323.305 323.310 323.315 323.318 323.320 323.325 323.330 323.335 323.340 323.343 323.345 323.350 323.355 NextLast modified: August 7, 2008