Or. Admin. R. 150-314-0244 - Minimum Offset Amount

150-314-0244
Minimum Offset Amount

(1) The department is prohibited by statute from issuing refunds of less than the minimum allowed by ORS 314.415 after reduction for amounts owed. The department will not apply a refund less than the minimum to a subsequent year’s estimated tax account or to a charitable checkoff.

(2) Refunds from all tax programs may be offset against delinquent accounts as specified in OAR 150-314-0248.