Bill Text: OR HB2498 | 2013 | Regular Session | Introduced

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Bill Title: Relating to taxation; prescribing an effective date.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2498 Detail]

Download: Oregon-2013-HB2498-Introduced.html

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     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 1557

                         House Bill 2498

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.

  Requires state agencies, boards and commissions to collaborate
with Department of Revenue to establish uniform system of
identification numbers, in order to facilitate operation of pilot
project that requires licensees to demonstrate and maintain tax
compliance as condition of issuance or renewal of license.
  Applies to licenses issued on or after January 1, 2015.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to taxation; creating new provisions; amending section
  2, chapter 576, Oregon Laws 2009; and prescribing an effective
  date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. Section 2, chapter 576, Oregon Laws 2009, is amended
to read:
   { +  Sec. 2. + } (1) The Department of Revenue may, in
conjunction with state agencies, boards or commissions that issue
occupational licenses or licenses for the privilege of engaging
in an occupation or profession within this state, develop and
implement a pilot project that requires, as a condition of
issuance or renewal of a license, licensees to demonstrate
compliance with the following, as applicable:
  (a) The personal income tax laws of this state, including the
withholding laws in ORS 316.162 to 316.221.
  (b) The corporate excise or income tax laws of this state.
  (c) The provisions of ORS 323.005 to 323.482 or 323.500 to
323.645.
  (2) Any state agency, board or commission that participates in
the pilot project authorized under subsection (1) of this section
may suspend, revoke or refuse to issue or renew a license if the
department determines that the licensee has failed to demonstrate
or maintain tax compliance as provided in this section.
  (3) Notwithstanding ORS 314.835 and 314.840, the department may
disclose to a state agency, board or commission that requires tax
compliance as a condition of issuance or renewal of a license
under subsection (1) of this section whether an individual or
corporation is in compliance.
  (4) In determining compliance for purposes of this section, the
department may consider whether the individual or corporation:

  (a) Has not filed required returns or reports with respect to
taxes imposed by ORS chapter 316 or 317, whichever is applicable,
for any of the three tax years immediately preceding a year for
which a tax return or report was required to be filed;
  (b) Has not filed required reports with respect to taxes
imposed under ORS 323.005 to 323.482 or 323.500 to 323.645 for
any of the three calendar years immediately preceding a year in
which a report was required to be filed;
  (c) After all appeal rights, if any, have expired, has failed
to:
  (A) Pay any tax within 30 days after the date of the assessment
and is still delinquent on any payments due;
  (B) Enter into an approved payment plan within 60 days after
the date of the assessment of the tax; or
  (C) Follow the terms of an approved payment plan and is still
delinquent on any payments due; or
  (d) Has been convicted of a criminal offense related to the
personal income tax laws of this state, the corporate excise and
income tax laws of this state or the provisions of ORS 323.005 to
323.482 or 323.500 to 323.645, whichever are applicable.
  (5) The department may enter into agreements with any state
agency, board or commission that participates in the pilot
project under subsection (1) of this section in order to assist
in the administration of the tax compliance requirement.
   { +  (6) In order to facilitate the operation of the pilot
project authorized under subsection (1) of this section, state
agencies, boards and commissions that issue occupational licenses
or licenses for the privilege of engaging in an occupation or
profession shall cooperate with the department to establish a
uniform system of identification numbers. Each applicant shall be
assigned a unique identification number to be used by all state
agencies, boards and commissions. + }
    { - (6) - }   { + (7) + } Participation in the pilot project
authorized under subsection (1) of this section is limited to
three state agencies, boards or commissions.
  SECTION 2.  { + The amendments to section 2, chapter 576,
Oregon Laws 2009, by section 1 of this 2013 Act apply to licenses
issued on or after January 1, 2015. + }
  SECTION 3.  { + 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. + }
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