Admin Order 44-21-07-F -- Payroll Tax Rule Amendments

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Administrative Order - Page 8 of 10 R-3.762-I REFUNDS. 1. Employer Tax. (a) If an employer has overpaid taxes due for total wages paid for a quarter and files an original or amended quarterly tax return, the City will credit the overpayment toward the employer’s liability for the current quarter. If the employer requests a refund of the overpayment, the request shall be made on the quarterly return for which the overpayment is determined. (b) If an employer has overpaid the taxes due for net earnings from self- employment and files an original or amended annual tax return, the City will refund the overpayment to the employer. (c) If the employer is no longer in business, and all returns have been filed, the overpayment will be refunded. 2. Employee Tax. (a) If an employee asserts that the actual amount of taxes withheld and remitted by an employer was computed on an amount that is not taxable or is excess of the correct tax amount, the employee may request a refund of the overpayment in writing to the employer. The request shall be mailed or delivered to the employer within 30 days of the due date for the taxes. (b) Written notification of excess employee taxes paid and any request for refund shall include the employer’s business name, nature of excess taxes paid, and refund amount requested. (c) If, within 60 days of the date of the original request for refund by the employee, the employer does not return the excess tax to the employee, the employee may appeal to the Tax Administrator by filing a written appeal within 120 days of the date of the original request for refund. (d) The Tax Administrator must refund to an employee the excess taxes when shown by satisfactory proof that the employee paid excess tax, the tax was not refunded by the employer, and the employee made a timely request for refund of excess taxes as established in this section. (e) If the Tax Administrator determines pursuant to this section that the amount of the tax due is less than the amount theretofore paid, the excess shall be refunded by the City with interest at the rate established by ORS 305.220 for the period beginning 45 days after the due date of the return or the date the tax was paid, whichever is later. (f) For purposes of subsection 2 of this section, “Tax Administrator” means the Tax Administrator or the Tax Administrator’s designee.