(1) If the amount paid by the provider to the Department of Revenue under ORS 401.798 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. No refund shall be made to a provider 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 subscriber’s exclusive remedy in a dispute involving tax liability shall be to file a claim with the department. [1981 c.533 §14; 1982 s.s.1 c.16 §22; 1991 c.743 §15; 1993 c.808 §3; 1995 c.276 §6]
Section: Previous 401.780 401.785 401.790 401.792 401.794 401.796 401.798 401.800 401.802 401.804 401.805 401.806 401.807 401.808 401.810 NextLast modified: August 7, 2008