ORS 465.536¹
Late charges
  • enforcement by Department of Revenue

(1) If a person fails to submit the fees imposed by ORS 465.517 (Annual fee and gross revenue fee for dry cleaning facilities), 465.520 (Fee on sale or transfer of dry cleaning solvent) and 465.523 (Fee on use of dry cleaning solvent) by the date shown on the form supplied under ORS 565.527, the Department of Environmental Quality shall assess a late charge equal to 10 percent of the unpaid amount. An additional late charge of 10 percent of the unpaid amount shall be assessed for each 30-day period that the fees remain unpaid. If the invoice remains unpaid after three additional late charges are incurred, the department may not assess further charges.

(2) If the department is unable to collect fees, charges or interest imposed by this section or ORS 465.517 (Annual fee and gross revenue fee for dry cleaning facilities), 465.520 (Fee on sale or transfer of dry cleaning solvent) or 465.523 (Fee on use of dry cleaning solvent), the department may authorize the Director of the Department of Revenue to collect the fees, charges or interest in the manner provided by ORS chapters 305 and 314.

(3) The Department of Environmental Quality may request tax information and financial records necessary to perform audits and examinations to verify fee-related information submitted by persons who pay fees under ORS 465.517 (Annual fee and gross revenue fee for dry cleaning facilities), 465.520 (Fee on sale or transfer of dry cleaning solvent) and 465.523 (Fee on use of dry cleaning solvent). All tax information and financial records obtained by the department pursuant to this subsection are exempt from public disclosure under ORS 192.410 (Definitions for ORS 192.410 to 192.505) to 192.505 (Exempt and nonexempt public record to be separated). [2003 c.407 §10]

Note: 465.536 (Late charges) was added to and made a part of 465.500 (Purpose) to 465.545 (Suspension of dry cleaning fees) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Chapter 465

See also annota­tions under ORS 105.550 (Definitions for ORS 105.550 to 105.600) to 105.600 (ORS 105.550 to 105.600 not to limit authority of cities or counties to further restrict activities).

Notes of Decisions

Remedial ac­tion costs do not include attorney fees incurred by private party in contribu­tion pro­ceed­ing. Cash Flow Investors, Inc. v. Union Oil Co., 318 Or 88, 862 P2d 501 (1993)

1 Legislative Counsel Committee, CHAPTER 465—Hazardous Waste and Hazardous Materials I, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­465.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 465, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­465ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.
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