Or. Admin. R. 410-050-0800 - Financial Penalty for Failure to File a Report or Failure to Pay Tax When Due

Current through Register Vol. 60, No. 12, December 1, 2021

(1) A hospital that fails to file a quarterly report or pay a quarterly assessment when due shall be subject to a penalty of up to $500 per day of delinquency. The Authority, in its sole discretion, shall determine the penalty for failure to pay the assessment or file a report. In making this determination, the Authority shall consider evidence such as prior late payments, prior penalties, and circumstances related to delinquency. The penalty accrues from the date of delinquency, notwithstanding the date of any notice under these rules.
(2) A hospital that fails to file a fiscal year reconciliation report when due is subject to a penalty of up to $500 per day of delinquency. The Authority, in its sole discretion, shall determine the penalty for failure to pay the assessment or file a report. In making this determination, the Authority shall consider evidence such as prior late payments, prior penalties, and circumstances related to delinquency. The penalty accrues from the date of delinquency, notwithstanding the date of any notice under these rules.
(3) A hospital that files a fiscal year reconciliation report, but fails to pay a fiscal year reconciliation assessment when due is subject to a penalty of up to $500 per day of delinquency up to a maximum of five percent of the amount due. The Authority, in its sole discretion, shall determine the penalty for failure to pay the reconciliation assessment payment or file a fiscal year reconciliation report. In making this determination, the Authority shall consider evidence such as prior late payments, prior penalties, and circumstances related to delinquency. The penalty accrues from the date of delinquency, notwithstanding the date of any notice under these rules.
(4) The total amount of penalty imposed under this section for each reporting period may not exceed five percent of the assessment for the reporting period for which penalty is being imposed.
(5) The Authority shall collect any penalties imposed under this section and deposit the funds in the Authority's account established under ORS 413.101.
(6) Penalties paid under this section are in addition to the hospital's assessment liability.
(7) If the Authority determines that a hospital is subject to a penalty, the Authority shall issue a notice of proposed action as described in OAR 410-050-0810.
(8) If a hospital requests a contested case hearing pursuant to OAR 410-050-0830, the Director, at the Director's sole discretion, may waive or reduce the amount of penalty assessed.

Notes

Or. Admin. R. 410-050-0800
OMAP 86-2004(Temp), f. & cert. ef. 11-9-04 thru 5-7-05; OMAP 25-2005, f. 4-15-05, cert. ef. 5-7-05; DMAP 3-2008, f. & cert. ef. 1-25-08; DMAP 33-2009, f. & cert. ef. 10-1-09; DMAP 52-2015, f. 9-22-15, cert. ef. 10-1-15

Stat. Auth.: ORS 413.042

Stats. Implemented: 2015 HB 2395

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