Bill Text: OR HB2466 | 2013 | Regular Session | Introduced

---

Bill Title: Relating to tax compliance; prescribing an effective date.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2466 Detail]

Download: Oregon-2013-HB2466-Introduced.html

---

     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 1256

                         House Bill 2466

Introduced and printed pursuant to House Rule 12.00. Presession
  filed (at the request of House Interim Committee on Revenue)

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Authorizes Department of Revenue to charge collection fee to
taxpayer that misses income or corporate excise tax installment
payment.
  Applies to installment payments due on or after January 1,
2014.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to tax compliance; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Section 2 of this 2013 Act is added to and made
a part of ORS chapter 314. + }
  SECTION 2. { +  If a taxpayer participating in an installment
payment plan for taxes due under this chapter or ORS chapter 316,
317 or 318 fails to make any installment payment by midnight of
the due date for that installment payment, the Department of
Revenue may by rule establish and charge a reasonable collection
fee to the taxpayer, not to exceed $___. The fee will be added to
the taxpayer's total liability and shall be in addition to any
penalty provided under ORS 314.400. + }
  SECTION 3.  { + Section 2 of this 2013 Act applies to
installment payments due on or after January 1, 2014. + }
  SECTION 4.  { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
                         ----------