{"data":{"id":"us-or/ors-118.227","jurisdiction":"us-or","citation":"ORS 118.227","heading":"Time period for refund.","body":"The period prescribed for the Department of Revenue to allow or make a refund of any tax, or portion of tax, paid under this chapter shall be as provided in ORS 314.415.","path":["03 - Landlord-Tenant, Domestic Relations, Probate","12. Probate Law","Chapter 118 — Estate Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors118.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:11Z","sha256":"eb199c044d48b456c3d10f1b4982e0762af7127f12e2cee98fc30e0d131f4ffa","source_id":"us-or","stale":false,"prev":"us-or/ors-118.225","next":"us-or/ors-118.230"},"notice":"GroundRules: Original legal text. Not legal advice."}