Or. Admin. R. 735-170-0110 - Evidence Demonstrating that a Dealer did not Intend to Avoid Paying Taxes for Purposes of Determining the Bond Amount
(1) The following factors will be taken into consideration for the purposes of determining whether the dealer did not intend to avoid payment of license taxes:
(a) Error on the part of the dealer's financial institution where the dealer can show that such error was not attributable to the dealer;
(b) An Act of God or natural disaster, i.e., earthquake, flood, fire, severe weather conditions;
(c) An act of war or terrorism;
(d) Incapacitation of key personnel responsible for reporting and remitting taxes; or
(e) Other evidence or explanations presented by the dealer demonstrating to the satisfaction of the Department that the dealer's conduct was not intentional or purposely designed to avoid payment of license tax.
(2) If the conduct was due to carelessness, negligence, inattention or disregard of duties on the part of the dealer or someone authorized to act on the dealer's behalf, the Department will not grant a waiver of the bond increase.
(3) The dealer must present a written request for waiver of the bond increase and all related evidence to support the request, to the Department within 30 days of the date of notice of bond increase. The Department will respond to the waiver request within 30 days of receipt.
Stat. Auth.: ORS 184.616, 184.619, 319.010 - 319.430, 319.990
Stat. Implemented: ORS 319.052
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