Oregon Code § 320.320·Enacted ·Last updated March 01, 2026
Statute Text
Refunds.
If the
amount paid by the transient lodging tax collector to the Department of Revenue
under ORS 320.315 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 during a period beginning 45 days after the later of the due
date of the return to which the excess relates or the date the excess was paid,
and ending on the date the refund is paid. A refund may not be made to a
transient lodging tax collector that fails to claim the refund within two years
after the due date for filing the return to which the claim for refund relates.
[2003 c.818 §5; 2013 c.610 §7; 2017 c.278 §12]
Plain English Explanation
This Oregon statute addresses Refunds. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 320.320
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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