Oregon Revised Statutes

Or. Rev. Stat. § 293.445 (2026)

Definition for ORS 293.445 to 293.460; authority to make refunds; moneys held for refund or payment to claimants; deposit; rules; drawing checks

✓ current as of May 2026

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293.445 Definition for ORS 293.445 to 293.460; authority to make refunds; moneys held for refund or payment to claimants; deposit; rules; drawing checks. (1) As used in ORS 293.445 to 293.460, “agency” means any state officer, department, commission or institution.

(2) When any agency determines that moneys have been received by it in excess of the amount legally due and payable to the agency or that it has received moneys to which it has no legal interest, the agency, within three years from the date the money was paid to the agency, shall refund the excess or erroneous payment to the person who made the payment or to the person’s legal representative, and such moneys hereby are continuously appropriated for such purpose.

(3) Unless otherwise provided by law, any agency having in its possession any moneys held for refund or payment to claimants or distributees, or for determination or adjustment of license fees or of other amounts due the state, may, with the consent of the State Treasurer and in accordance with rules prescribed by the State Treasurer, deposit such funds in designated accounts with the State Treasurer and make lawful payments or adjustments therefrom to proper claimants or distributees, by checks or orders drawn on the State Treasurer signed by the officer or administrative head of the agency depositing such funds.

(4) If the amount owed is less than a minimum sum established by rule of the agency authorized to make the refund, any agency by rule may provide that refunds shall be paid upon receipt of a written request from the person who paid the money or the legal representative thereof. [Formerly 291.508; 1983 c.246 §4]

Notes of Decisions

Cited in 4 cases, 1982–2006 · leading case: J. R. Simplot Co. v. Dep't of Agric., 131 P.3d 162 (Or. 2006).

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J. R. Simplot Co. v. Dep't of Agric., 131 P.3d 162 (Or. 2006). · cites it 16× “ORS 293.445, however, does not limit an agency’s authority in that way.”

Bernstein Bros. v. Dep't of Revenue, 661 P.2d 537 (Or. 1983). · cites it 4× “030(1) shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445. After the payment of refunds, seven-ninths shall be credited to the General Fund.”

J. R. Simplot Co. v. Dep't of Agric., 96 P.3d 1262 (Or. Ct. App. 2004). · cites it 6× “In seeking a refund of inspection fees paid from 1993 to 1999, petitioner relied on ORS 293.445(2), which provides: *101 “When any agency determines that moneys have been received by it in excess of the amount legally due and payable to the agency or that it has received moneys…”

Bernstein Bros. v. Dep't of Revenue, 9 Or. Tax 197 (Or. T.C. 1982). ““ ‘(2) All moneys received by the department from the tax imposed by subsection (1) of this section shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445. After the payment of refunds, the moneys shall be credited to the General…”

— Or. Rev. Stat. § 293.445(2) — 2 cases

J. R. Simplot Co. v. Dep't of Agric., 131 P.3d 162 (Or. 2006). “ORS 293.445, however, does not limit an agency’s authority in that way.”

J. R. Simplot Co. v. Dep't of Agric., 96 P.3d 1262 (Or. Ct. App. 2004). “In seeking a refund of inspection fees paid from 1993 to 1999, petitioner relied on ORS 293.445(2), which provides: *101 “When any agency determines that moneys have been received by it in excess of the amount legally due and payable to the agency or that it has received moneys…”

— Or. Rev. Stat. § 293.445(3) — 1 case

J. R. Simplot Co. v. Dep't of Agric., 131 P.3d 162 (Or. 2006). “ORS 293.445, however, does not limit an agency’s authority in that way.”

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