Or. Admin. Code § 471-031-0070

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

Section 471-031-0070 - Taxes

(1) All employers shall make and file a quarterly tax report except domestic employers, who may report annually. Reports shall be made upon forms provided by the Director. Quarterly taxes shall be payable for each calendar quarter with respect to wages paid within such calendar quarter. Annual taxes shall be payable for each calendar year with respect to wages paid within that calendar year. Quarterly taxes shall be due and payable on or before the last day of the month following the close of the calendar quarter. Annual taxes shall be due and payable on or before the last day of January of the following year. If the due date specified falls upon a Saturday, Sunday, or a legal holiday, then reports and payment of taxes shall not be due until the next business day.

(2) When any employer goes out of business, any and all taxes required by the Employment Department Law or the regulations of the Director shall be immediately due and payable.

(3) An employer who fails to pay taxes as required by section (1) of this rule is delinquent. If such delinquency continues following the mailing of a notice of delinquency to the employer's last-known address as shown by the records of the Director, such employer may be required to report and pay taxes monthly until all delinquent taxes have been paid in full and the Director approves an application pursuant to procedures adopted by the Director to make quarterly reports and pay taxes as provided in section (1) of this rule.

(4) When an employer has become delinquent in the payment of taxes and is required to pay said taxes monthly, such monthly taxes shall become due and payable on the last day of the month following the close of the month for which such taxes are payable. If the taxes are not so paid, the employer shall be deemed to be delinquent.

(5) Any employer found to be delinquent in the payment of taxes as provided in this rule shall be subject to the penalties as specified in ORS 657.515, and further may be assessed an additional penalty as provided in 657.457.

(6) When taxes or reports have been sent to the Director through the U. S. Mails, postage prepaid for delivery to the Director, the date they are postmarked by the Post Office shall be the date of receipt by the Director. Such date shall be used in the calculation of interest charges, delinquencies, penalties, or other sanctions provided by law. In the absence of a postmarked date, the date of receipt shall be the most probable date of mailing as determined by the Director.

Or. Admin. Code § 471-031-0070

1DE 150, f. & ef. 2-9-76; ED 3-1994, f. 8-24-94, cert. ef. 8-28-94; ED 7-2004, f. 12-17-04, cert. ef. 12-19-04

Stat. Auth.: ORS 183, 657.457, 657.610 & Ch. 778, OL 1993

Stats. Implemented: ORS 657.457 & 657.504 - 657.575