Or. Admin. R. 410-141-3640 - MCE Assessment: Notice of Proposed Action
(1) Prior to issuing a notice of proposed
action, the Authority shall notify the MCE of a potential deficiency or failure
to report that could give rise to the imposition of a penalty. The Authority
shall issue a 30-day notification letter within 30 calendar days of the report
or payment due date. The MCE shall have 30 calendar days from the date of the
notice to respond. The Authority may consider the response, if any, and any
amended report under OAR 410-141-3615 in its notice of proposed action. In all
cases that the Authority has determined that an MCE has an MCE assessment
deficiency or failure to report, the Authority shall issue a notice of proposed
action. The Authority may not issue a notice of proposed action if the issue is
resolved satisfactorily within 59 days from the date of mailing the 30-day
notification letter.
(2) The
Authority shall issue a notice of proposed action within 60 calendar days from
the date of mailing the 30-day notification letter.
(3) Contents of the notice of proposed action
must include:
(a) The applicable calendar
quarter;
(b) The basis for
determining the corrected amount of assessment for the quarter;
(c) The corrected assessment due for the
quarter as determined by the Authority;
(d) The amount of assessment paid for the
quarter by the MCE;
(e) The
resulting deficiency , which is the difference between the amount received by
the Authority for the calendar quarter and the corrected amount due as
determined by the Authority;
(f)
Statutory basis for the penalty;
(g) Amount of penalty per day of
delinquency ;
(h) Date upon which
the penalty began to accrue;
(i)
Date the penalty stopped accruing or circumstances under which the penalty will
stop accruing;
(j) The total
penalty accrued up to the date of the notice;
(k) Instructions for responding to the
notice; and
(l) A statement of the
MCE's right to a hearing.
Notes
Statutory/Other Authority: ORS 413.042 & 414.025
Statutes/Other Implemented: ORS 414.065 & 2017 HB 2391
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(1) Prior to issuing a notice of proposed action, the Authority shall notify the MCE of a potential deficiency or failure to report that could give rise to the imposition of a penalty. The Authority shall issue a 30-day notification letter within 30 calendar days of the report or payment due date. The MCE shall have 30 calendar days from the date of the notice to respond. The Authority may consider the response, if any, and any amended report under OAR 410-141-3615 in its notice of proposed action. In all cases that the Authority has determined that an MCE has an MCE assessment deficiency or failure to report, the Authority shall issue a notice of proposed action. The Authority may not issue a notice of proposed action if the issue is resolved satisfactorily within 59 days from the date of mailing the 30-day notification letter.
(2) The Authority shall issue a notice of proposed action within 60 calendar days from the date of mailing the 30-day notification letter.
(3) Contents of the notice of proposed action must include:
(a) The applicable calendar quarter;
(b) The basis for determining the corrected amount of assessment for the quarter;
(c) The corrected assessment due for the quarter as determined by the Authority;
(d) The amount of assessment paid for the quarter by the MCE;
(e) The resulting deficiency, which is the difference between the amount received by the Authority for the calendar quarter and the corrected amount due as determined by the Authority;
(f) Statutory basis for the penalty;
(g) Amount of penalty per day of delinquency;
(h) Date upon which the penalty began to accrue;
(i) Date the penalty stopped accruing or circumstances under which the penalty will stop accruing;
(j) The total penalty accrued up to the date of the notice;
(k) Instructions for responding to the notice; and
(l) A statement of the MCE's right to a hearing.
Notes
Statutory/Other Authority: ORS 413.042 & 414.025
Statutes/Other Implemented: ORS 414.065 & 2017 HB 2391