Oregon Code § 307.880·Enacted ·Last updated March 01, 2026
Statute Text
Refunds.
If the
amount paid by a qualified heavy equipment provider to the Department of
Revenue under ORS 307.878 exceeds the amount of tax payable, the department
shall refund the amount of the excess. A refund may not be made to a qualified
heavy equipment provider that fails to claim the refund within two years after
the due date for filing the return to which the claim for refund relates. [2018
c.64 §5]
Note:
See note under 307.870.
Plain English Explanation
This Oregon statute addresses Refunds. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 307.880
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Refunds. Read the full statute text above for details.
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The formal citation is Oregon Code § 307.880. Use this format in legal documents and court filings.
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