Current through Register Vol. 63, No. 9, September 1, 2024
(1) The department may impose a penalty under
ORS 308.030 whenever an annual
statement is not filed within the time fixed for filing an annual statement or
by the approved extension date, or an incomplete annual statement is filed.
(a) The annual statement packets that are
mailed to the taxpayer contain cover letters which specify the information that
the taxpayer must include in the annual statement the taxpayer submits to the
department. If a taxpayer submits an incomplete annual statement, the
department will return it to the taxpayer with a notice stating the information
that is required for the annual statement to be considered complete. A complete
annual statement must be refiled within 14 days from the date on the notice of
the incomplete filing.
(b) The
taxpayer may be subject to a late-filing penalty under ORS
308.030 if the complete annual
statement is not filed by the later of the original due date, the approved
extension date, or 14 days from the date on the notice of the incomplete
filing. Taxpayer Request for Waiver or Reduction
(2) Taxpayers who object to a late-filing
penalty imposed under ORS
308.030 for late filing of an
annual statement may request that the penalty be waived or reduced. The
director of the department will consider all requests to waive or reduce
late-filing penalties imposed under ORS
308.030 consistent with this
rule.
(3) The request for waiver
or reduction of a late-filing penalty must be in writing and must be signed by
the taxpayer, an officer of the taxpayer, or an authorized representative of
the taxpayer.
(4) The taxpayer may
file a request for waiver or reduction of the late-filing penalty at any time
after the taxpayer is subject to the late-filing penalty, but must be received
by the department no later than July 31, of the year in which the director
reviews the assessment roll for the year of delinquency.
(5) The request for waiver or reduction of a
late-filing penalty must contain all the facts showing that one or more of the
following factors for waiver or reduction of the late-filing penalty apply:
(a) The actions of the taxpayer resulted in
the imposition of a penalty which constituted a first-time offense on the part
of the taxpayer.
(b) Good and
sufficient cause, as defined in ORS
305.288(5)(b),
exists for a taxpayer's failure to file the annual statement required by law
within the time fixed for filing or the approved extension date.
(6) Examples of situations the
director may accept as good and sufficient cause for the late filing of an
annual statement include:
(a) The delay was
caused by the death or serious illness of the person who is solely responsible
for filing the annual statement, or death or serious illness in that person's
immediate family.
(b) The delay
was caused by the unavoidable and unforeseen absence of the person who is
solely responsible for filing the annual statement prior to the due date of the
annual statement.
(c) The delay
occurred because the taxpayer did not receive the annual statement packet
mailed by the department to the taxpayer's last-known address, which was not
the taxpayer's current address. The annual statement packet was returned to the
department, remailed to a new address, and the taxpayer responded within the
extended filing time.
(d) The
delay was caused by the destruction by fire, natural disaster or other casualty
of the taxpayer's records needed to prepare the annual statement.
(7) Examples of situations the
director may not accept as good and sufficient cause for the late filing of the
annual statement include:
(a) The delay was
due to the taxpayer's reliance upon an individual (e.g., an accountant) to
prepare the annual statement on time. The taxpayer has an affirmative duty to
file timely.
(b) The delay was the
result of personnel changes within the taxpayer's organization.
(c) For private railroad companies, the delay
was the result of railroads not providing necessary mileage reports prior to
the filing deadline or the approved extension date.
(8) The director will use the following
guidelines when considering a request to waive or reduce a late-filing penalty.
(a) Non-filers No waiver of late-filing
penalty.
(b) Filing delinquency
1-5 days: 6-30 days: Over 30 days.
(A) First
time offense for late-filing: Waive: Waive: Waive.
(B) Good and sufficient cause established:
Waive: Reduce 75%: No Waiver
(c) Promote long-term effectiveness and
efficiency
(A) First delinquency in rolling
three years: Waive: Reduce 75%: No Waiver
(B) Second delinquency in rolling three years
Reduce 75%: Reduce 50%: No Waiver
(C) Third delinquency in rolling three years:
No Waiver: No Waiver: No Waiver
(d) Days late are calculated from the later
of the original due date or the approved extension date. If no delinquency has
occurred within the preceding three years, any request for waiver or reduction
may be considered the same as a "first delinquency in rolling three years." If
a taxpayer has been subject to a late-filing penalty at any time within the
preceding three years, a second delinquency will be considered a "second
delinquency in rolling three years," even if a delinquency did not occur in the
intervening year.
Stat. Auth.: ORS
305.100,. 308.030
Stats. Implemented: ORS
308.030
