OAR 150-305-0232
Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed
# (1)
(1) If a written authorization to represent the taxpayer is filed with the department, the original Notice of Proposed Refund Adjustment (as referred to by ORS 305.270(3)) shall be sent directly to the taxpayer at the last-known address as required by ORS 305.265(11). Where the taxpayer has a guardian or conservator, Notices of Proposed Refund Adjustment shall be sent to the guardian or conservator.
# (2)
(2) If the authorized representative has a fiduciary relationship to the taxpayer, original Notices of Proposed Refund Adjustment will be sent to the personal representative as defined in ORS 111.005.
# (3)
(3) For trusts, original Notices of Proposed Refund Adjustment shall be sent directly to the trustee.
Amendment history
Renumbered from 150-305.270(3)-(B), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-305-0170 · Representation of Taxpayers before the Department of…
- 150-305-0180 · Designation of Oregon Tax Matters Partner
- 150-305-0182 · Binding Actions of the Tax Matters Partner
- 150-305-0190 · Compromise of a Disputed Liability
- 150-305-0192 · Appeals of Interest Charged on the Underpayment of…
- 150-305-0193 · Satisfying liens or warrants
- 150-305-0194 · “Deficiency” Defined
- 150-305-0196 · Notices of Deficiency and Assessment Mailed When…
- 150-305-0198 · Reopening an Audit
- 150-305-0200 · Adjustments Included in Deficiency Notice When Federal…
- 150-305-0202 · Language Used to Request a Conference or File Written…
- 150-305-0204 · Conferences: Purpose and Procedure
- 150-305-0206 · Written Objections: Procedures
- 150-305-0208 · Assessing Tax on Failure to File
- 150-305-0210 · Last Known Address
- 150-305-0212 · Interest on Deficiency
- 150-305-0214 · Penalties
- 150-305-0216 · Appeal from a Notice of Deficiency: Periods of Limitation
- 150-305-0218 · Waiver of a Conference or Written Objection; Direct…
- 150-305-0230 · Claim for Refund
- 150-305-0232 · Notices of Proposed Refund Adjustment Mailed When…
- 150-305-0234 · Written Objections to a Proposed Refund Adjustment
- 150-305-0236 · Date of Notice
- 150-305-0238 · Audit Period for Refunds Issued without Examination
- 150-305-0240 · Proposed Refund Adjustment
- 150-305-0260 · Relief for Subsequent Tax Years
- 150-305-0270 · Beneficial Ownership
- 150-305-0272 · Cancellation of Doubtful Liabilities
- 150-305-0274 · Refund of Penalty and Interest
- 150-305-0276 · Appeal Time Frame
- 150-305-0290 · Concurrent Appeals
- 150-305-0300 · “Methods of Collection” Defined
- 150-305-0302 · Contracts Requiring Certificate of Compliance with…
- 150-305-0304 · Certificate of Compliance With Oregon Tax Laws
- 150-305-0306 · Circumstances Not in Violation of Oregon Tax Laws
- 150-305-0308 · Annual Certification Requirement
- 150-305-0320 · Mediation
- 150-305-0330 · Appeal Procedures
- 150-305-0340 · Stay of Collection: When Collection Action Won’t Be…
- 150-305-0350 · Offset of State Debt Through U.S. Treasury Offset Program