Current through Register Vol. 63, No. 9, September 1, 2024
(1) If a user,
seller, or bulk distributor disagrees with an action of the Department, they
may request reassessment of the determination in writing within 30 days of the
date of the notice. Notice types with appeal rights include:
(a) Denial or suspension of license.
(b) Adjustments to use fuel user
or seller tax reports.
(c)
Assessment of tax based on available information.
(2) If the Department and the user or seller
are not able to resolve the issue through the internal review process, the user
or seller may request a hearing.
(a) The
hearing shall be a contested case hearing under the provisions of ORS Chapter
183.
(b) The licensee must request
a hearing in writing before the Notice of Assessment becomes final.
(3) ORS
319.694(2)
allows the Department to waive penalties for late payment of use fuel tax.
(4) An entity or a person may
submit a written request for waiver of late payment penalties to the
Department.
(5) The penalty under
ORS 319.694 may be waived if the
taxpayer shows reasonable cause for delay in filing the report or paying the
tax.
(a) A taxpayer who wishes to apply for
waiver of the penalty must explain the facts and circumstances that reasonably
led to the failure to file a report or pay tax on time. The written statement
will contain a declaration that it is made under penalty of perjury. The
statement should be filed with the report or filed with the Department within
30 days of the Notice of Assessment.
(b) Circumstances that may constitute
reasonable cause include, but are not limited to, the following:
(A) War, riot, rebellion, acts of God or
other disaster which rendered it impossible to make the filing or payment or
which made delay unavoidable in making the filing or payment; or
(B) Acts or omissions by a third party which
were beyond the control of the person making the filing or payment and which
made delay unavoidable in making the filing or payment; or
(C) The person took in good faith all steps
and precautions reasonably necessary to ensure the timeliness of the filing or
payment; and
(D) Any other
criteria the Department may find to be informative and appropriate.
(c) The calculation of the penalty
will be shown on all adjustments. If the person requests a waiver and it is
granted, the amount waived will also be shown.
(d) The following reasons are not acceptable
for granting penalty waiver:
(A) Employee
incompetence or inexperience;
(B)
Employee turnover;
(C)
Misunderstanding or ignorance of law;
(D) Computer failure or error that is not the
result of a natural disaster;
(E)
Changeover to new accounting processes, software or upgrades;
(F) Change in company operations; or
(G) Reliance on, or errors made by
third party payers, suppliers or customers.
(6) A taxpayer filing tax reports through the
Department's electronic system will not be charged penalty or interest if:
(a) The licensee attempts to submit a timely
filed tax report
(b) The
Department's electronic filing system is not available to receive the
transmission
(c) The licensee
immediately notifies the Department that the electronic filing system is not
available to receive their transmission.
(d) The licensee submits the tax report and
remits the balance due on the first business day the system is available to
receive the transmission.
Stat. Auth.: ORS
184.616,
184.619,
319.510 -
319.880
Stats. Implemented: ORS
319.530 -
319.690
