AUTHORITY TO MAKE REFUNDS
Assigning Delinquent Accounts
(1) Assigning an account to the Collections Unit's restricted program for refund offset only while an account is also assigned to a private collection firm is permitted. However, assigning an account to both the Collection Unit's unrestricted program for full collection activity and a private collection firm is prohibited.
(2) The general purpose of the Collections Unit is to render assistance to state agencies as defined in ORS 293.235 in collecting delinquent debt owed, or by law considered owed, to the assigning state agency. The Collections Unit may also accept certain debts owed the county parole boards under contracts with the Department of Corrections; debts owed the State Accident Insurance Fund; Oregon Health and Science University; and Oregon community colleges. With three exceptions shown in section (3) below, the department will not accept delinquent debt owed to any other person or entity.
(3) The department may accept, from another state agency, or the state court system, delinquent debt owed for:
(a) Child or spousal support;
(b) Criminal judgments that impose monetary obligations; or
(c) Judgment debts obtained under ORS 169.151 owed counties for expenses for keeping prisoners.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 293.250
Hist.: RD 13-1987, f. 12-18-87, cert. ef. 12-31-87; RD 7-1992, f. & cert. ef. 12-29-92; RD 5-1995, f. 12-29-95, cert. ef. 12-31-95; REV 8-2001, f. & cert. ef. 12-31-01; REV 8-2007(Temp), f. & cert. ef. 10-5-07 thru 12-31-07; Administrative correction 1-25-08; REV 2-2008, f. & cert. ef. 2-15-08
Refunds on Receivable Accounts
In the case of an overpayment on an account, the Department of Revenue shall not refund or allow credit amounts under $25 unless a written request or refund claim is filed by the person who paid the money.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 293.445
Hist.: RD 11-1985, f. 12-26-85, cert. ef. 12-31-85; RD 7-1988, f. 12-19-88, cert. ef. 12-31-88
(1) The department may issue a duplicate check if the original check has been lost, stolen, destroyed, or cashed because of forgery. The taxpayer must contact the department and request a "Statement of Ownership" form. The form must be completed and returned to the department. If a joint check was originally issued, both taxpayers must sign the "Statement of Ownership" form.
(2) If the check has been cashed because of forgery, the taxpayer must submit a "Statement of Ownership" form to the department. The department will compare the signature(s) on the cashed check to the signature(s) on the "Statement of Ownership" form. If it appears that the signature(s) on the check was forged, the department will send the following forms to the taxpayer(s):
(a) An "Affidavit: Claimant's Forged Endorsement," to be completed and notarized; and
(b) A separate "Handwriting Exemplar" to be completed and witnessed by two persons.
All forms required in the case of a forged check must be completed and returned to the department within 15 months of the date the check was cashed for a duplicate check to be issued. The department will advise the State Treasurer of the forged check.
(3) No interest will be paid on the duplicate check.
[Forms: The forms referred to in this rule are available from the agency.]
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 293.475
Hist.: RD 5-1994, f. 12-15-94, cert. ef. 12-31-94
Notification of Requirement to Make Payments by Electronic Funds Transfer; Penalty for Noncompliance; Exceptions
(1) Any person, required by federal law to make federal corporation estimated tax payments or federal payroll tax payments by means of electronic funds transfer (EFT), is also required to make such payments by EFT for Oregon corporation estimated tax (ORS 314.518) and Oregon combined quarterly payroll taxes and assessments (ORS 316.198).
(2) The department will notify a person, in writing, of the requirement to make payments by EFT. The notice will provide the person with information as to how to register and begin making EFT payments, and will inform the person of the penalty for failure to comply.
(3) If a person does not begin making payments by EFT within 90 days after notification, as described in section (2), a penalty may be assessed equal to five percent of the payments made by means other than EFT received after the 90 days has expired.
(4) A penalty will not be assessed against payments made by means other than EFT if at the time payment is due:
(a) The person is not required to make such payments by EFT for federal purposes;
(b) Payment by electronic funds transfer is not possible because of the registration waiting period;
(c) The department's EFT system or the Automated Clearing House Network is not operational;
(d) The department has granted the person an exemption from the requirement to make payment by EFT; or
(e) Any other circumstance occurs which, in the judgment of the department, reasonably prevented the person from paying by EFT.
Stat. Auth.: ORS 305.100 & 293.525
Stats. Implemented: ORS 293.525
Hist: REV 11-2004, f. 12-29-04, cert. ef. 12-31-04; REV 18-2010, 12-17-10, cert. ef. 1-1-11
State Archives • 800 Summer St. NE • Salem, OR 97310