OAR 471-070-3340
OAR 471-070-3340. Contributions: Overpayment Refunds
(1) Contributions, interest, fines, or penalties received in excess of the amount legally due and payable, shall be refunded by the department without interest.
(2) The department shall not refund for sums of $10 or less unless requested in writing by the person who made the payment, or their legal representative, within three years of the date that the money was paid to the department, as provided under ORS 293.445.