Or. Admin. R. 410-141-3630

Current through Register Vol. 63, No. 6, June 1, 2024

Section 410-141-3630 - MCE Assessment: Determining Assessment Liability on Failure to File

(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.

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