Or. Admin. R. 471-031-0142 - Acquiring an Employing Entity: Active or Inactive
(1) When an employer begins business and has
or expects to have payroll for employees, or when the Tax Section makes a
determination that a business has or expects to have payroll for employees, the
Employment Department Tax Section may open an account for purposes under ORS
chapter 657.
(2) The Employment
Department Tax Section may close an account when an employer ceases operations
and reports the closure of the business to the Tax Section, or when the Tax
Section makes a determination that the business is not likely to have
additional payroll.
(3) For the
purposes of ORS 657.430 and
657.480, when an employing unit
acquires a business that no longer has an open account the tax rate assigned
the acquiring employing unit will be based solely on the experience of the
acquiring employing unit and any of its predecessors.
(4) For the purposes of ORS
657.430 and
657.480, a business with a
closed account may request that the Tax Section reopen the account. The Tax
Section may reopen a closed account only in circumstances where the business
owner entity is the same and where the business activity is the same or
substantially the same as prior to the closing.
Notes
Stat. Auth.: ORS 657
Stats. Implemented: ORS 657.610 & 657.405 - 657.575
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