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Oregon Revised Statutes

Or. Rev. Stat. § 323.330 (2026)

Interest on certain refunds

✓ current as of May 2026
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      323.330 Interest on certain refunds. Unless the refund is one described in ORS 323.320, interest shall be computed, allowed and paid upon any overpayment for the purchase of stamps at the rate established under ORS 305.220 for a period beginning 45 days after the due date for payment of the purchase for which the overpayment was made or on the date of the payment, whichever is later, and ending at the time the refund is made. No refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. [1965 c.525 §71; 1987 c.758 §1; 1989 c.626 §11; 1999 c.62 §13; 2017 c.278 §17]

Notes of Decisions
Cited in 1 case, 1975–1975 · leading case: Bryant v. Dep't of Revenue, 6 Or. Tax 559 (Or. T.C. 1975).
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Bryant v. Dep't of Revenue, 6 Or. Tax 559 (Or. T.C. 1975). · cites it 2× “ORS 323.330 provides that interest may be paid on refunds of overpayments on stamp purchases, at the rate of one-half of one percent per month, but contains a specific restriction that “no refund or credit shall be made of any interest imposed upon the claimant with respect to…”
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