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Office of Management & Finance

Revenue Bureau

Revenue is being re-organized under the Bureau of Revenue and Financial Services.

Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

More Contact Info

Refund requests

It is possible that you may have paid the Arts Education and Access Income Tax (Arts Tax) when you did not have to. Examples of payment in error include, but may not be limited to:

    1. You unintentionally overpaid.

    2. You were not a resident of Portland during the 2013 calendar year.

    3. Your only income is from Social Security benefits; pension benefits paid by the Oregon Public Employees Retirement System (PERS) or the Federal Employees Retirement System (FERS); or interest income from US Treasury bill notes and bonds.

    4. You live in a household with combined income above the federal poverty guidelines, but you personally have less than $1,000 of income.

    5. You have income from #3 above and any other income less than $1,000.

    6. Your household is at or below the federal poverty guideline.

Refund Filing Deadline: you must file a refund request with the Revenue Bureau no later than 90 days after payment. You will waive your right to a refund if you request a refund more than 90 days after payment. Refund requests must be made using the Form AREF. Required documentation must be attached to your form in order for your filing to be considered complete.


S
upporting Documents Required (must be filed with Refund Request)

If you are requesting this refund because your only source of income is non-taxable (SS, SSI, RRRA, PERS, FERS CSRC, USTI), you must provide a copy of your federal tax return and:

  • Social Security or Railroad: Copy of your annual benefit statement(s) from SSA or Railroad

  • PERS / FERS (CSRS): Copy of your 1099-R from PERS, FERS, CSRS

  • Other non-taxable income: Copy of your 1099-INT showing US Treasury Interest or other supporting documentation of non-taxable income

If you don’t have supporting documents or don’t file a federal tax return, you must complete federal form 4506-T (Request for Transcript of Tax Return) or a statement why you cannot provide documentation in the case where you paid the tax on behalf of another person.

Questions? Call 503-865-4278

Mail: PO Box 1278                                                            Email: ArtsTaxHelp@portlandoregon.gov
Portland, OR 97207                                                          FAX: 503-823-5192


Form 4506-T (Request for Transcript of Tax Return, record of account)

Submit this form with your refund request if you did not file a 2013 Form 1040, 1040A or 1040EZ