Or. Admin. Code § 735-170-0045 - Motor Vehicle Fuel Tax Waiver of Late Payment Penalties
(1) If a dealer or
registrant 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 which may be reconsidered include:
(a) Denial or suspension of license.
(b) Adjustments to motor vehicle
fuel dealer tax reports.
(c)
Assessment of tax based on available information.
(2) If the Department and the dealer or
registrant are not able to resolve the issue through the internal review
process, the dealer or registrant may request a contested case hearing under
the provisions of ORS Chapter 183. The dealer or registrant must request the
hearing in writing before the Notice of Assessment becomes final.
(3) ORS
319.090(2) and
319.180(4)
allow the Department to waive certain penalties.
(4) Any entity or a person may submit a
written request for waiver of penalty to the Department.
(5) The penalty under ORS
319.090 and
319.180 may be waived if the
taxpayer shows reasonable cause.
(a) A
taxpayer who wishes to apply for waiver of the penalty must make an affirmative
showing of all facts alleged as a reasonable cause. The written statement must
contain a declaration that it is made under penalty of perjury. The statement
should be filed with the report or filed with the Department as soon as
possible thereafter.
(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; or
(B) Acts or omissions by a third party which
were beyond the control of the person; or
(C) The person in good faith took all steps
and precautions reasonably necessary to comply with the statute; and
(D) Any other criteria the Department may
find to be informative and appropriate.
(6) For purposes of determining the amount of
motor vehicle fuel sold, distributed or used where a dealer fails to report as
described in ORS 319.200, "best available
information" is defined in OAR
735-170-0000.
(7) Penalties described in ORS
319.190 will not be waived.
Penalties described in 319.200 are cumulative to penalties described in
319.090, 319.180 and 319.190 and will not be waived.
(8) The following reasons are not acceptable
for granting a 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;
(g) Errors or reliance on the part of third
party suppliers or customers.
(9) Penalties for amended reports and audit
adjustments will be applied in accordance with applicable statutes. At the
discretion of the Department the following criteria may be used to determine
waiver of penalty:
(a) Accuracy of previous
audits and payment history;
(b)
Accuracy of current reports based on Departmental review;
(c) Compliance with previous audit
recommendations;
(d) Cooperation
in providing requested records in a timely manner;
(e) Any other criteria the Department may
find to be informative and appropriate.
(10) 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.
Notes
Stat. Auth.: ORS 184.616, 184.619, 319.010 - 319.430, 319.990
Stats. Implemented: ORS 319.090, 319.180, 319.200
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