Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX
Section 150-320-0510 - Statewide Transit Tax Employer Penalty

Universal Citation: OR Admin Rules 150-320-0510

Current through Register Vol. 63, No. 9, September 1, 2024

(1) In addition to penalties assessed under ORS chapters 305 and 314, the department must assess penalties, as described in ORS 320.550(10), when an employer knowingly fails to deduct and withhold statewide transit tax.

(2) An employer knowingly fails to deduct and withhold statewide transit tax if the employer fails to file any delinquent statewide transit tax report and fails to pay statewide transit tax within 30 days of a written request to file by the department; and

(a) The employer fails to file a statewide transit tax report to the department on or before the due date of the report, as described in OAR 150-316-0700, and fails to pay statewide transit tax on or before the due date, as described in OAR 150-316-0332, for two or more consecutive tax periods; or

(b) The employer has a history of repeatedly failing to file reports and paying statewide transit tax to the department on or before the due date.

(3) Penalties assessed under ORS 320.550(10) are not eligible for discretionary waiver consideration under OAR 150-305-0068.

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 320.550

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.