May 26, 2021, 3:49 PM
The Oregon Tax Court affirmed the Department of Revenue’s decision to deny Bed Bath & Beyond Inc.’s request for a refund on an amended tax return.
In its order, the court agreed that the retailer was ineligible for a refund claimed on its amended corporation excise tax return filed in 2019, with respect to tax paid for the 2015 tax year, because its request had exceeded the statute of limitations.
Under Oregon tax law, the revenue agency is barred from refunding tax overpayments claimed more than three years after the return was filed or two years after…
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