Or. Admin. R. 150-320-0510 - Statewide Transit Tax Employer Penalty

(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.

Notes

Or. Admin. R. 150-320-0510

REV 78-2017, adopt filed 12/28/2017, effective 01/01/2018; REV 1-2018, renumbered from 150-316-0710, filed 01/01/2018, effective 1/1/2018

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 320.550