Service
If you made an overpayment, duplicate payment, or made a payment when no Arts Tax was due, you must request a refund.
Request a refund for overpayment by mail, fax, or in person
If you made an overpayment, duplicate payment, or made a payment when no tax was due, you must request a refund by the later of:
- Three years from the original due date of the Arts Tax return, or
- two years from the date the Arts Tax payment was made.
1) Download and fill out the refund request form
2) Send the completed form and required information to us
By mail
Mail the completed refund request and required information to:
Revenue Division Arts Tax
PO Box 1278
Portland, OR 97207-1278
By fax
Fax the completed refund request and required information to:
503-823-5192
In person
You can drop off the completed refund request and required information to::
Revenue Division
111 SW Columbia Street, Suite 600
Portland, OR 97201-5840