Or. Admin. Code § 150-316-0372

Current through Register Vol. 63, No. 10, October 1, 2024

Section 150-316-0372 - Officer Liability: Joint Determination of Liability Conference

(1) If one or more of the persons who may be held liable under ORS 316.162 to 316.212 or ORS 320.550 appeals an assessment of unpaid income tax withholding or statewide transit tax, a joint conference may be required by the department. It is the department's policy to notify all persons against whom liability may be asserted to attend the joint conference.

(2) If any of the persons notified fail to appear at the conference, the department may proceed with the conference.

(3) Notification of the conference may be mailed to each person against whom the department may assert liability. Mailing may be made by regular mail unless the person notified has requested that mail be sent certified.

(4) A finding at the conference that a person or persons are liable does not preclude a later finding that other persons are also liable.

Or. Admin. Code § 150-316-0372

RD 11-1985, f. 12-26-85, cert. ef. 12-31-85; RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97; RD 5-1997, f. 12-12-97, cert. ef. 12-31-97; REV 2-2003, f. & cert. ef. 7-31-03; Renumbered from 150-316.207(3)(a), REV 63-2016, f. 8-15-16, cert. ef. 9/1/2016; REV 78-2017, amend filed 12/28/2017, effective1/1/2018

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 316.207