Liability of certain officers, members, partners and employees for amounts in default
(1) In the case of default by an employer, as provided in ORS 657.515 (Delinquent taxes), a person described in subsection (2) of this section who, as an officer, member, partner or employee, is under a duty to perform the actions required by employers under this chapter shall be personally liable for amounts due under this chapter. More than one person may be jointly and severally liable under this section.
(2) This section shall apply only to a person who is one or more of the following:
(a) An officer or employee of a corporation;
(b) A member or employee of a limited liability company; or
(c) A partner in or employee of a limited liability partnership.
(3) If the Director of the Employment Department determines that an amount is due under this section, the director shall issue a notice of assessment to the person liable under this section mailed to the person’s last-known address of record with the director.
(4) If the director has reason to believe that the person liable under this section is insolvent, the director may issue a jeopardy assessment as provided by ORS 657.681 (Computation and assessment of employer contributions and interest) (4).
(5) Amounts assessed under this section may be reviewed in the manner provided by ORS 657.681 (Computation and assessment of employer contributions and interest) (5). [2009 c.79 §3]
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.