Administrative Rule Adopted by Revenue Division Pursuant to Rule-Making Authority
Refund claims must be filed in writing by filing the Arts Tax Refund Request Form (Form AREF) with the Division within 365 calendar days of the later of either, (1) the due date of the tax return, or (2) the date the Arts Tax payment was made. When determining the last date the Division will accept a refund claim based on the due date of the tax return, if the 365th day falls on a weekend or legal holiday, the date will be the next business day.
The Division will process complete, timely filed written refund claims within 90 calendar days from the later of:
1) the date the complete Form AREF, written refund claim was postmarked; or
2) the date set by the Division as the last day to timely file Form AREF for a tax year.
If the above dates fall on a weekend or legal holiday, the deadline will be moved to the next business day.
A complete Form AREF must include all information necessary to process a refund for each taxpayer requesting a refund. For persons who paid the tax a complete Form AREF must include, the name of the taxpayer entitled to a refund, their address, year of birth and full Social Security number (as required by IRS regulations for form 1099 reporting), the amount of the refund, and the reason for the refund. If the taxpayer is seeking a refund for person(s) other than the taxpayer for whom the tax was paid, a complete Form AREF must include all of the information listed above as well as the last four (4) digits of the Social Security number(s) of the person(s) for whom a refund is sought and the tax amount and reason for the refund and evidence reflecting the basis upon which the person is legally allowed to make a claim for another individual (i.e., a power of attorney, guardianship, conservatorship, proof that person for whom a refund is sought is a dependent, paid the tax originally, etc.).
If a timely filed refund application filed on Form AREF is not processed within the time period required above, simple interest will be paid on any overpaid tax amount at the statutory rate from ORS 82.010. If the refund application is processed within the time period required above, no interest shall be paid.
Amended by Director of Revenue Division September 9, 2015.
Amended by Director of Revenue Division May 8, 2015.
Adopted by Director of Revenue Bureau July 16, 2013.
Filed for inclusion in PPD April 17, 2014.