Penalty when employer fails to file contribution reports and pay contributions when due
- • notice of failure
- • waiver
- • rules
(1) For each year after December 31, 1993, an employer shall pay a penalty equal to one percent of the employer’s taxable payroll in the preceding calendar year if the employer has failed prior to September 1 to:
(a) File all tax reports as required by the Director of the Employment Department; or
(b) Pay all taxes due.
(2)(a) On or before June 30, the director shall send a written notice to each employer that has failed to file all required tax reports or pay all taxes due, warning the employer about the penalty provided in subsection (1) of this section.
(b) On or before October 20, the director shall assess the penalty provided in subsection (1) of this section and send written notification thereof to the employer’s last known address.
(c) An employer that is assessed a penalty under this section may submit a written request that the penalty be waived. Such request must be filed with the director on or before November 10 following the penalty assessment and contain the specific reasons for the failure to file the required reports or payments prior to September 1.
(d) The director may waive the penalty for good cause if the employer has filed the required reports and payments.
(3)(a) If the request for waiver of the penalty is denied, the director shall so notify the employer in writing. The decision denying the request shall become final, unless within 20 days from the date the decision is sent to the employer’s last known address, the employer files a request for a hearing. The request for a hearing must be in writing and state the reasons therefor.
(b) Hearings, decisions and reconsiderations under this section shall be conducted in accordance with rules adopted by the director.
(c) Judicial review of an order assessing a penalty under this section shall be as provided for review of orders in contested cases under ORS chapter 183, except that the petition shall be filed within 20 days after the issuance of the order of the director or a designated representative.
(4) The penalty provided in subsection (1) of this section shall be collected in accordance with the provisions of ORS 657.515 (Delinquent taxes), and any amounts collected pursuant to this subsection shall be paid to the Employment Department Special Administrative Fund in accordance with the provisions of ORS 657.830 (State Treasurer as custodian of funds) (3). [1957 c.699 §8(1),(2); 1967 c.435 §4; 1977 c.538 §2; 1993 c.778 §19; 1995 c.173 §2]
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.