2015 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.


1 Legislative Counsel Committee, CHAPTER 465—Hazardous Waste and Hazardous Materials I, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors465.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.