Bill Text: OR HB2576 | 2011 | Regular Session | Introduced

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

Spectrum: Unknown

Status: (Failed) 2011-06-30 - In committee upon adjournment. [HB2576 Detail]

Download: Oregon-2011-HB2576-Introduced.html

     76th OREGON LEGISLATIVE ASSEMBLY--2011 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 3131

                         House Bill 2576

Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of House Interim Committee on


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

  Authorizes Department of Revenue to establish collection fee to
be imposed on taxpayers that participate in installment payment
plans for personal income or corporate excise or income taxes.
Provides for refund of one-half of fee to taxpayers that complete
all payments on or before due dates for payments under plan.
  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 2011 Act is added to and made
a part of ORS chapter 314. + }
  SECTION 2.  { + (1) The Department of Revenue may by rule
establish and charge a reasonable collection fee, not to exceed $
___ , to be imposed on taxpayers that participate in an
installment payment plan for taxes due under this chapter or ORS
chapter 316, 317 or 318.
  (2) The fee shall be added to the taxpayer's total tax
liability and shall be in addition to any penalty provided under
ORS 314.400 or other law.
  (3) If a taxpayer participating in an installment payment plan
for taxes due under this chapter or ORS chapter 316, 317 or 318
completes all payments under the plan on or before the dates on
which payments are due, one-half of the amount of the collection
fee imposed on the taxpayer shall be refunded to the
taxpayer. + }
  SECTION 3.  { + This 2011 Act takes effect on the 91st day
after the date on which the 2011 session of the Seventy-sixth
Legislative Assembly adjourns sine die. + }