Or. Admin. Code § 150-305-0240

Current through Register Vol. 63, No. 10, October 1, 2024

Section 150-305-0240 - Proposed Refund Adjustment

(1) A taxpayer may waive a conference or written objection and appeal a notice of proposed refund adjustment as provided in this rule.

(2) In general. Any request for a direct appeal from a notice of proposed refund adjustment must meet general requirements. The request must:

(a) Be in writing;

(b) Be filed with the department within 30 days of the date on the notice of proposed refund adjustment;

(c) Contain language that requests a waiver of a conference or written objection; and.

(d) Contain language that requests the department to issue a refund denial.

(3) Direct Appeal to the Magistrate of the Oregon Tax Court. For the purpose of direct appeal under this rule, the taxpayer must first file a request as described in section (2) before an appeal can be taken to the Magistrate Division. If the requirements of this section are met, the department will send the taxpayer a notice of refund denial, which constitutes the department's final administrative appeal action. The taxpayer then has 90 days from the date on the notice of refund denial to appeal to the Magistrate Division.

(4) A written appeal from a notice of proposed refund adjustment that does not satisfy the requirements of this rule is considered a request for a conference or a written objection, whichever is applicable, and the corresponding administrative remedies under ORS 305.270 apply.

Or. Admin. Code § 150-305-0240

RD 11-1988, f. 12-19-88, cert. ef. 12-31-88; RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97; RD 5-1997, f. 12-12-97, cert. ef. 12-31-97; REV 5-2000, f. & cert. ef. 8-3-00; REV 10-2007, f. 12-28-07, cert. ef. 1-1-08; Renumbered from 150-305.270(10), REV 46-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.270