ORS 403.225
Amounts collected held in trust

  • enforcement

(1)

Every provider or seller required to collect the tax imposed by ORS 403.200 (Imposition of tax) to 403.230 (Application of other laws) is deemed to hold the same in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner and at the time provided by ORS 403.215 (Returns).

(2)

If the provider or seller required to collect the tax fails to remit any amount deemed to be held in trust for the State of Oregon or if the consumer or subscriber fails to pay the tax, the department may enforce collection by the issuance of a distraint warrant for the collection of the delinquent amount and all penalties, interest and collection charges accrued thereon. The warrant is issued and proceeded upon in the same manner and has the same force and effect as is prescribed with respect to warrants for the collection of delinquent income taxes.

(3)

Intentionally left blank —Ed.

(a)

In the case of a provider or seller that is assessed pursuant to the provisions of ORS 305.265 (Deficiency notice) (12) and 314.407 (Assessment of taxes owing but not submitted with return) (1), the department may issue a notice of liability to any officer, employee or member of the provider or seller within three years from the time of assessment. Within 30 days from the date the notice of liability is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the liability and, if desired, request a conference. Any conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

(b)

After a conference or, if no conference is requested, a determination of the issues considering the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of liability. Within 90 days from the date the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal to the tax court in the manner provided for an appeal from a notice of assessment.

(c)

If neither payment nor written objection to the notice of liability is received by the department within 30 days after the notice of liability has been mailed, the notice of liability becomes final. In this event, the officer, employee or member may appeal the notice of liability to the tax court within 90 days after it became final in the manner provided for an appeal from a notice of assessment.

(4)

Intentionally left blank —Ed.

(a)

In the case of a failure to file a return on the due date, governed by the provisions of ORS 305.265 (Deficiency notice) (10) and 314.400 (Penalty for failure to file report or return or to pay tax when due), the department, in addition to the provisions of ORS 305.265 (Deficiency notice) (10) and 314.400 (Penalty for failure to file report or return or to pay tax when due), may send notices of determination and assessment to any officer, employee or member any time within three years after the assessment. The time of assessment against the officer, employee or member shall be 30 days after the date the notice of determination and assessment is mailed. Within 30 days from the date the notice of determination and assessment is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the assessment and, if desired, request a conference. Any conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

(b)

After a conference or, if no conference is requested, a determination of the issues considering the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of determination and assessment. Within 90 days from the date the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal in the manner provided for an appeal from a notice of assessment.

(c)

If neither payment nor written objection to the notice of determination and assessment is received by the department within 30 days after the notice of determination and assessment has been mailed, the notice of determination and assessment becomes final. In this event, the officer, employee or member may appeal the notice of determination and assessment to the tax court within 90 days after it became final in the manner provided for an appeal from a notice of assessment.

(5)

Intentionally left blank —Ed.

(a)

More than one officer, employee or member of a provider or seller may be held jointly and severally liable for payment of taxes.

(b)

Notwithstanding the provisions of ORS 314.835 (Divulging particulars of returns and reports prohibited), 314.840 (Disclosure of information) or 314.991 (Penalties), if more than one officer, employee or member of a provider or seller may be held jointly and severally liable for payment of taxes, the department may require any or all of the officers, employees or members who may be held liable to appear before the department for a joint determination of liability. The department shall notify each officer, employee or member of the time and place set for the determination of liability.

(c)

Each person notified of a joint determination under this subsection shall appear and present any information as is necessary to establish that person’s liability or nonliability for payment of taxes to the department. If any person notified fails to appear, the department shall make its determination on the basis of all the information and evidence presented. The department’s determination shall be binding on all persons notified and required to appear under this subsection.

(d)

Intentionally left blank —Ed.

(A)

If an appeal is taken to the Oregon Tax Court pursuant to ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) by any person determined to be liable for unpaid taxes under this subsection, each person required to appear before the department under this subsection shall be impleaded by the plaintiff. The department may implead any officer, employee or member who may be held jointly and severally liable for the payment of taxes. Each person impleaded under this paragraph shall be made a party to the action before the tax court and shall make available to the tax court any information as was presented before the department, as well as any other information as may be presented to the court.

(B)

The court may determine that one or more persons impleaded under this paragraph are liable for unpaid taxes without regard to any earlier determination by the department that an impleaded person was not liable for unpaid taxes.

(C)

If any person required to appear before the court under this subsection fails or refuses to appear or bring such information in part or in whole, or is outside the jurisdiction of the tax court, the court shall make its determination on the basis of all the evidence introduced. All such evidence shall constitute a public record and shall be available to the parties and the court notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited), 314.840 (Disclosure of information) or 314.991 (Penalties). The determination of the tax court shall be binding on all persons made parties to the action under this subsection.

(e)

This section may not be construed to preclude a determination by the department or the Oregon Tax Court that more than one officer, employee or member are jointly and severally liable for unpaid taxes. [Formerly 401.802; 2014 c.59 §7; 2021 c.212 §3]

Source: Section 403.225 — Amounts collected held in trust; enforcement, https://www.­oregonlegislature.­gov/bills_laws/ors/ors403.­html.

403.100
Policy
403.105
Definitions for ORS 305.823 and 403.105 to 403.250
403.107
Authority to adjust definition
403.110
Liability
403.115
9-1-1 as primary emergency number
403.120
Oregon Department of Emergency Management duties and powers
403.130
9-1-1 jurisdiction plan
403.132
Provision of location of cellular device to law enforcement agency
403.135
When blocking of information prohibited
403.137
Operation of multiline telephone system
403.140
Pay phones to be converted to allow emergency calls without charge
403.145
Use of emergency communications system by users with hearing or speech impairments
403.150
Disaster recovery plan
403.155
Agreements among certain safety agencies for rendering emergency services
403.156
Response times during emergency
403.160
Mediation of disputes
403.165
Department to ensure compliance
403.170
Agreement with Confederated Tribes of Warm Springs Reservation of Oregon
403.200
Imposition of tax
403.202
Compensation of sellers of prepaid wireless telecommunications service
403.205
Exemptions
403.210
Duties of providers and sellers
403.215
Returns
403.217
Duties of consumers
403.220
Refunds
403.225
Amounts collected held in trust
403.228
Rules
403.230
Application of other laws
403.235
Emergency Communications Account
403.240
Distribution of account proceeds
403.245
Limitation on use of moneys
403.250
Primary public safety answering points
403.300
Definitions for ORS 403.300 to 403.380
403.305
Formation of emergency communications district
403.310
Officers of district
403.315
Application of ORS chapter 255 to district
403.320
Board as governing body of district
403.325
Election of board members at formation election
403.330
Changing number of board members
403.335
Continuing schedule of biennial elections after change in number of board members
403.340
Manner of electing board members
403.345
Election of board members
403.350
Changing manner of electing board members
403.355
Changing number and manner of electing board members at same election
403.360
General district powers
403.365
Authority to issue general obligation bonds
403.370
Levy of taxes
403.375
Boundaries of zones
403.380
Advisory committee
403.400
Legislative findings
403.405
Definitions for ORS 403.400 to 403.430
403.410
Public referral and information telephone number
403.420
Designated regional information centers
403.422
Access of telecommunications customers to 2-1-1 system
403.425
Use of 2-1-1 system by state agencies providing health and human services
403.430
Contributions to support 2-1-1 system
403.435
2-1-1 Account
403.445
Definitions
403.450
State Interoperability Executive Council
403.455
Duties of council
403.460
Statewide interoperability coordinator
403.465
Duties of State Chief Information Officer
403.500
Definitions for ORS 403.500 to 403.542
403.502
Application of election laws
403.505
Formation
403.507
Size of district board
403.510
Size of district board at formation
403.512
Election of district board after formation
403.515
Oath of office
403.517
District board as governing body
403.520
Methods of election
403.522
Boundaries of zones for district board members
403.525
General district powers
403.527
Levy of taxes
403.530
Deposit and disbursement of district moneys
403.532
County counsel to aid district board
403.535
Power to contract bonded indebtedness
403.537
Bond elections
403.540
Authority for issuance of general obligation bonds and revenue bonds
403.542
Contracts with United States
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