Or. Admin. R. 410-141-3630 - MCE Assessment: Determining Assessment Liability on Failure to File
Current through Register Vol. 60, No. 12, December 1, 2021
(1) In the case of
a failure by the MCE to file a report or to maintain necessary and adequate
records, the Authority shall determine the MCE assessment liability according
to the best of its information and belief.
(2) Best of its information and belief means
the Authority shall use evidence available to the Authority at the time of the
determination on which a reasonable person would rely on to determine the
assessment.
(3) The Authority's
determination of assessment liability shall be the basis for the assessment due
in any notice of proposed action.
Notes
Statutory/Other Authority: ORS 413.042 & 414.025
Statutes/Other Implemented: ORS 414.065 & 2017 HB 2391
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