{"data":{"id":"us-or/ors-307.880","jurisdiction":"us-or","citation":"ORS 307.880","heading":"Refunds.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"02f2a99699e1f36492f7e2d466c10618e84bf97e2dc3fb5513cd09882b9390a5","source_id":"us-or","stale":false,"prev":"us-or/ors-307.878","next":"us-or/ors-307.883"},"notice":"GroundRules: Original legal text. Not legal advice."}