(2) The claim shall be made on a form prescribed by the department, except that an amended report or return showing a refund due and filed within the time allowed by this subsection for the filing of a claim for refund, shall constitute a claim for refund. The claim shall be filed within the period specified in ORS 314.415 (2) for taxes imposed under ORS chapters 310, 314, 316, 317 and 318, or collected pursuant to ORS 305.620 (except where any applicable ordinance specifies another period), within the period specified in ORS 118.100 (2) for taxes imposed under ORS chapter 118 and within two years of the payment of any tax under ORS chapter 308, 308A or 321.
(3) Upon receipt of a claim for refund, or original report or return claiming a refund, the department shall either refund the amount requested or send to the claimant a notice of any proposed adjustment to the refund claim, stating the basis upon which the adjustment is made. A proposed adjustment may either increase or decrease the amount of the refund claim or result in the finding of a deficiency. If the proposed adjustment results in a determination by the department that some amount is refundable, the department may send the claimant the adjusted amount with the notice.
(4)(a) The notice of proposed adjustment shall be accompanied by a statement explaining the claimant’s right to make written objections to the refund adjustment, the claimant’s right to request a conference and the procedure for requesting a conference. The statement, and an accompanying form, shall also explain that conference determinations are routinely transmitted via regular mail and that a claimant desiring to have conference determinations transmitted by certified mail may do so by indicating on the form the claimant’s preference for certified mail and by returning the form with the claimant’s written objections as described in paragraph (b) of this subsection.
(b) The claimant may, within 30 days of the date of the notice of proposed adjustment, advise the department in writing of objections to the refund adjustment and may request a conference with the department, which shall be held within one year of the date of the notice. The department shall notify the claimant of a time and place for the conference, and appoint a conference officer to meet with the claimant for an informal discussion of the claim. After the conference, the conference officer shall send a determination of the matter to the claimant. The determination letter shall be sent by regular mail, or by certified mail if the claimant has indicated a preference for transmission of the determination by certified mail. The department shall issue either a notice of refund denial or payment of any amount found to be refundable, together with any applicable interest provided by this section. If the conference officer determines that a deficiency exists, the department shall issue a notice of assessment.
(5) If no conference is requested, and the adjustments have not resulted in the finding of a deficiency, the following shall apply:
(a) If written objections have been made by the claimant, the department shall consider the objections, determine any issues raised and send the claimant a notice of refund denial or payment of any amount found to be refundable, together with any interest provided by this section.
(b) If no written objections are made, the notice of any proposed adjustment shall be final after the period for requesting a conference or filing written objections has expired.
(6) If no conference is requested, and the notice of proposed adjustment has asserted a deficiency, the department shall consider any objections made by the person denied the refund, make a determination of any issues raised, pay any refunds found due, with applicable interest, or assess any deficiency and mail a notice thereof within one year from the date of the notice of deficiency, unless an extension of time is agreed upon as described in subsection (7) of this section.
(7) If, prior to the expiration of any period of time prescribed in subsection (6) of this section for giving of notice of assessment, the department and the person consent in writing to the deficiency being assessed after the expiration of such prescribed period, such deficiency may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period agreed upon.
(8) If the department refunds the amount requested as provided in subsection (3) of this section, without examination or audit of the refund claim, the department shall give notice of this to the claimant at the time of making the refund. Thereafter, the department shall have one year in which to examine or audit the refund claim, and send the notice of proposed adjustment provided for in subsection (3) of this section, in addition to any time permitted in ORS 314.410 or 314.415.
(9) The failure to hold a requested conference within the one-year period prescribed in subsection (4) of this section shall not invalidate any assessment of deficiency made within the one-year period pursuant to subsection (8) of this section or within any extension of time made pursuant to subsection (7) of this section, but shall invalidate any assessment of interest or penalties attributable to the deficiency. After an assessment has been made, the department and the person assessed may still hold a conference within 90 days from the date of assessment. If a conference is held, the 90-day period under ORS 305.280 (2) shall run from the date of the conference officer’s written determination of the issues.
(10) The claimant may appeal any notice of proposed adjustment, refund denial or notice of assessment in the manner provided in ORS 305.404 to 305.560. The failure to file written objections or to request or have a conference shall not affect the rights of appeal so provided. All notices and determinations shall set forth rights of appeal. [1977 c.870 §4; 1979 c.691 §1; 1985 c.61 §1; 1985 c.266 §5; 1987 c.512 §3; 1989 c.626 §2; 1991 c.67 §75; 1995 c.650 §28; 1997 c.99 §§29,30; 1999 c.224 §2; 1999 c.314 §89; 2005 c.48 §2]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.005 - Definitions.
Section 305.025 - Department of Revenue; organization; planning; seal.
Section 305.045 - Duties of director.
Section 305.060 - Offices of department; equipment and supplies.
Section 305.063 - Department of Revenue Administration Account; use; limitation.
Section 305.075 - Employees; appointment; duties; compensation and expenses.
Section 305.078 - Authority of Department of Revenue to require fingerprints.
Section 305.081 - Definitions.
Section 305.084 - Financial institution data match system.
Section 305.086 - Delinquent child support obligor.
Section 305.088 - Disclosure of transmission prohibited.
Section 305.091 - Authorized purposes.
Section 305.100 - Rules; forms.
Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules.
Section 305.120 - Enforcement of tax laws.
Section 305.125 - Application of administrative rules.
Section 305.127 - Means of providing notice required by department; rules.
Section 305.140 - Power to release real property from certain tax liens.
Section 305.150 - Closing agreements.
Section 305.157 - Extending statutory periods of limitation.
Section 305.180 - Effect of tax warrant for purposes of out-of-state collection.
Section 305.182 - Filing of warrants for unpaid taxes; release, cancellation and satisfaction.
Section 305.184 - Certificate of outstanding warrants; fee; rules.
Section 305.193 - Disclosure of tax information to designated persons; rules.
Section 305.222 - Determination of interest rate.
Section 305.225 - Request of assistance by law enforcement agency; disclosure of tax records.
Section 305.228 - Penalty for second dishonored payment of taxes; waiver.
Section 305.261 - Department to establish program to assist tax practitioners.
Section 305.263 - Order requiring filing report or return; show cause; contempt; appeal.
Section 305.265 - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules.
Section 305.267 - Extension of time to issue notice of deficiency or assessment.
Section 305.270 - Refund of excess tax paid; claim procedure.
Section 305.275 - Persons who may appeal due to acts or omissions.
Section 305.280 - Time for filing appeals; denial of appeal.
Section 305.286 - Potential refund credit in property tax appeals; conditions; procedure; interest.
Section 305.295 - Cancellation of tax, penalty or interest; rules.
Section 305.330 - Tax liability of reorganized business entity.
Section 305.380 - Definitions for ORS 305.385.
Section 305.392 - Process for limiting scope of third-party subpoena.
Section 305.400 - Payment of costs of subpoena compliance; determination of costs.
Section 305.403 - Appeal of value of state-appraised industrial property in tax court.
Section 305.405 - Oregon Tax Court; creation; jurisdiction.
Section 305.412 - Jurisdiction to determine value.
Section 305.418 - When transmitted complaint or petition considered to be filed.
Section 305.420 - Issuance of subpoenas; administration of oaths; depositions.
Section 305.425 - Proceedings to be without jury and de novo; issues reviewable; rules of procedure.
Section 305.437 - Damages for frivolous or groundless appeal or appeal to delay.
Section 305.440 - Finality of unappealed decision of tax court; effect of appeal to Supreme Court.
Section 305.447 - Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court.
Section 305.452 - Election and term of judge; vacancy; recommendation of appointees to fill vacancy.
Section 305.460 - Salary, expenses, disability and retirement of judge and magistrates.
Section 305.487 - Findings and policy.
Section 305.489 - Considerations in adopting rules.
Section 305.493 - Fees for transcripts or copies of records.
Section 305.505 - Magistrate division records; statistical reports.
Section 305.570 - Standing to appeal to regular division of tax court; perfection of appeal.
Section 305.580 - Exclusive remedies for certain determinations; priority of petitions.
Section 305.586 - Legislative findings; policy on remedies for misspent bond proceeds.
Section 305.587 - Tax court findings; orders; refunds; bond measure construction; other relief.
Section 305.610 - Reciprocal recognition of tax liability; actions in other states for Oregon taxes.
Section 305.645 - Department of Revenue to provide services to political subdivisions.
Section 305.653 - Multistate Tax Compact.
Section 305.685 - Multistate Tax Commission Revolving Account.
Section 305.690 - Definitions for ORS 305.690 to 305.753.
Section 305.700 - Officers; meetings; quorum; director as nonvoting member.
Section 305.725 - Application of entity.
Section 305.730 - Financial report of entity.
Section 305.740 - Commission examination for continuing eligibility; disqualification order.
Section 305.745 - Inclusion of eligible entities on schedule of tax return.
Section 305.747 - Administrative expenses; crediting contributions to entities; rules.
Section 305.753 - State Treasurer may solicit donations to eligible entities; department rules.
Section 305.754 - Designation of contribution to political party on income tax return.
Section 305.756 - Oregon Political Party Fund.
Section 305.757 - Payments to treasurers of political parties.
Section 305.762 - Election for direct deposit of personal income tax refund.
Section 305.792 - Surplus refund donations to education.
Section 305.796 - Election to contribute refund to account in Oregon 529 Savings Network; rules.
Section 305.800 - Taxpayer Advocate.
Section 305.801 - Authority of Taxpayer Advocate to issue order to department.
Section 305.802 - Report to Legislative Assembly.
Section 305.804 - Duty of tax professional to notify department of breach of security.
Section 305.810 - Verification of return, statement or document filed under tax laws.
Section 305.822 - Prohibition on state or local tax on Internet access.
Section 305.823 - Local government tax on telephone services prohibited.
Section 305.830 - Collection of fines, penalties and forfeitures; disbursement; cost of collection.
Section 305.842 - Application of Internal Revenue Code to certain property tax laws.
Section 305.850 - Use of collection agency.
Section 305.860 - Statement of rights of taxpayers; distribution.
Section 305.875 - Rights of taxpayer in meeting or communication with department.
Section 305.890 - Right to enter into agreement to satisfy liability in installment payments.
Section 305.990 - Criminal penalties.
Section 305.992 - Civil penalty for failure to file return for three consecutive years.
Section 305.994 - Civil penalties imposed on financial institution.