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]

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See note under 307.870.