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

Or. Admin. R. 410-141-3630
DMAP 56-2019, adopt filed 12/17/2019, effective 1/1/2020

Statutory/Other Authority: ORS 413.042 & 414.025

Statutes/Other Implemented: ORS 414.065 & 2017 HB 2391

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