Or. Admin. Code § 150-305-0340

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-305-0340 - Stay of Collection: When Collection Action Won't Be Stayed

(1) The department may continue to collect delinquent taxes during the pendency of an appeal if it becomes known the taxpayer is preparing to depart from the state or move assets out of the state to avoid paying taxes. In addition, the department may continue collection if the taxpayer does any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect tax. These acts include but are not limited to:

(a) Communication has been received that acts of the taxpayer indicate the taxpayer will cease employment or change jobs to avoid paying the taxes.

(b) Communication has been received that acts of the taxpayer indicate the taxpayer will sell, convey, give away, hide, or destroy an asset rather than having it seized.

(c) The taxpayer actually begins to sell, convey, give away, hide, or destroy real or personal property subsequent to taking of an appeal to the director.

(2) Also, if there exists documented evidence the taxpayer has changed jobs or has sold, conveyed, given away, hidden, or destroyed assets in the past to avoid garnishment or seizure, collection action may be continued.

Or. Admin. Code § 150-305-0340

RD 7-1992, f. & cert. ef. 12-29-92; Renumbered from 150-305.565(2)(a), REV 49-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.565