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
Stat. Auth.: ORS 413.042
Stats. Implemented: 2015 HB 2395
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