Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 31 - UNEMPLOYMENT INSURANCE TAXES
Section 471-031-0072 - Application of Payments

Universal Citation: OR Admin Rules 471-031-0072

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

(1) Except as otherwise provided by statute, or directed by a court of competent jurisdiction, payments made to the Employment Department by or on behalf of an employer for taxes; and legal fees, penalties and interest related to taxes; in accordance with the provisions of ORS Chapter 657 shall identified by the Department as either Designated or Undesignated Payments and shall be credited to the employer's account in the following order of priority:

(a) Undesignated Payments; payments received by the Employment Department that are not designated as a payment for a specific quarter or distraint warrant will be identified as an Undesignated Payment and will be credited to:
(A) To the oldest unwarranted unpaid quarter balance in the following order:
(i) Penalties;

(ii) Interest;

(iii) Tax.

(B) When all amounts due in (A) are paid, payments will be then be credited to the most recent unpaid distraint warrant in the following order:
(i) Legal Fees;

(ii) Penalties;

(iii) Interest;

(iv) Tax.

(b) Designated Payments; payments received by the Employment Department that are designated as a payment for a specific quarter or distraint warrant will be identified as a Designated Payment and will be credited to the specific designated quarter or distraint warrant as follows:
(i) Legal Fees;

(ii) Penalties;

(iii) Interest;

(iv) Tax.

(2) The Director may identify categories of indebtedness for internal accounting procedures and may retire each category separately in the order of priority set forth in section (1) of this rule.

(3) Nothing in this rule shall be construed in any way as abridging or limiting the authority or powers of the Director granted under ORS 657.457, 657.515, 657.517, or 657.610.

(4) The employees listed in OAR 471-031-0145 may act on behalf of the Director for purposes of sections (2) and (3) of this rule.

(5) Notwithstanding any instructions to the contrary by or on behalf of the employer, payments will be applied in the manner specified in this rule.

(6) Credit balances will be treated as payments for purposes of this rule.

(7) Legal Fees are defined as fees attributed to the recording or processing of distraint warrants on behalf of the agency for the purposes of collecting Unemployment Insurance taxes pursuant to ORS 657.396 and search fees attributed to garnishments issued to financial institutions pursuant to Chapter 18.

Stat. Auth.: ORS 657.610

Stats. Implemented: ORS 657.457, 657.505, 657.515, 657.557, 657.642, 657.663 & 657.990

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