(b) Except as provided in paragraph (c) of this subsection, the period prescribed for the department to allow or make a refund of any overpayment of transportation project taxes paid shall be as provided in ORS 314.415.
(c) The department shall apply any overpayment of tax first to any amount of transportation project taxes that is then outstanding.
(2)(a) This subsection applies whenever a taxable motor vehicle with respect to which the privilege tax imposed under ORS 320.405 has been paid by the vehicle dealer is returned by or on behalf of the purchaser to the vehicle dealer pursuant to ORS 646A.400 to 646A.418.
(b) The vehicle dealer shall notify the department of the return of the taxable motor vehicle, and the department shall refund the amount of the privilege tax collected with respect to the taxable motor vehicle to the vehicle dealer.
(c) Upon receipt of the refund under this subsection, the vehicle dealer shall return the amount received under paragraph (b) of this subsection to the purchaser. [2017 c.750 §95; 2019 c.491 §2]