OAR 150-118-0180
Refund of Excess Payment
This rule applies to estates of decedents who die before January 1, 2012. Where payment exceeds the amount of tax shown by the return or as determined by audit of the return, the excess shall be refunded without application from the taxpayer. The department does not have authority to pay interest on the refund for interest periods beginning prior to May 31, 1982.
Amendment history
Renumbered from 150-118.260(6), REV 9-2016, f. 8-10-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (21 sections)
- 150-118-0010 · Definitions
- 150-118-0020 · Deductions Allowed in Determining Estate Tax or…
- 150-118-0030 · Imposition of Tax
- 150-118-0040 · Deductions Allowed on Either the Inheritance Tax Return…
- 150-118-0050 · Apportionment of Tax
- 150-118-0060 · Reciprocal Exemption of Intangible Personal Property of…
- 150-118-0070 · Separate Oregon Elections
- 150-118-0080 · Elections
- 150-118-0090 · Due Dates and Extensions of Time to File
- 150-118-0100 · Property Values and Appraisals
- 150-118-0110 · Estate Tax Credit for Natural Resource Property
- 150-118-0115 · Natural Resource Property Exemption
- 150-118-0120 · Filing Requirements for Estate Tax Returns
- 150-118-0130 · Inheritance Tax Return; Extension of Time to File
- 150-118-0140 · Procedure for Determination
- 150-118-0150 · Extension of Time to Pay Tax
- 150-118-0160 · Estate Tax Receipt
- 150-118-0170 · Penalties and Interest
- 150-118-0180 · Refund of Excess Payment
- 150-118-0190 · Application for Determination of Estate Tax and…
- 150-118-0200 · Bond for Deferment of Tax