Bill Text: OR SB252 | 2013 | Regular Session | Enrolled
Bill Title: Relating to late filing penalties; and prescribing an effective date.
Spectrum: Committee Bill
Status: (Passed) 2013-07-03 - Effective date, October 7, 2013. [SB252 Detail]
Download: Oregon-2013-SB252-Enrolled.html
77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session
Enrolled
Senate Bill 252
Printed pursuant to Senate Interim Rule 213.28 by order of the
President of the Senate in conformance with presession filing
rules, indicating neither advocacy nor opposition on the part
of the President (at the request of Senate Interim Committee on
Business, Transportation and Economic Development)
CHAPTER ................
AN ACT
Relating to late filing penalties; amending ORS 657.663; limiting
expenditures; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 657.663 is amended to read:
657.663. (1) If an employer fails to file a { - required - }
quarterly tax report or quarterly { - detail - }
{ + report + } of employees' wages and hours of work by the 10th
day of the second month following the end of the calendar
quarter, the Director of the Employment Department, for the first
such failure, shall send to the employer at the employer's
last-known address a written notice warning the employer that a
subsequent failure to file a
{ - required - } report could result in the imposition of a
late filing penalty.
{ + (2) + } If an employer, without good cause, fails to file
a
{ - required - } { + timely + } report within the three-year
period immediately following a written warning { + sent pursuant
to subsection (1) of this section + }, the employer may be
assessed a late filing penalty in addition to other amounts due.
{ + (3)(a) + } { - The penalty - } { + Except as provided
in subsection (4) of this section, a penalty assessed under
subsection (2) of this section + } shall be 0.0002 of the taxable
wage base in effect for the year against which the penalty is
being assessed for each employee listed each quarter on the late
filed reports. { + The penalty per employee shall be rounded to
the nearest dollar.
(b) + } { - However - } { + Notwithstanding paragraph (a)
of this subsection + }, the minimum penalty for any calendar
quarter { - shall - } { + may + } not be less than
{ - 0.0025 nor - } { + $100 and + } the maximum penalty
{ + may not be + } more than 0.05 of the taxable wage base in
effect for the year. { + The maximum penalty shall be rounded to
the nearest $100 interval. + }
{ - (2) The penalty per employee shall be rounded to the
nearest dollar. The minimum penalty shall be rounded to the
nearest five-dollar interval and the maximum penalty shall be
rounded to the nearest $100 interval. - }
Enrolled Senate Bill 252 (SB 252-C) Page 1
{ - (3) - } { + (4) + } { - Notwithstanding the
provisions of subsection (1) of this section, - } { + A penalty
assessed under subsection (2) of this section for + }an employer
who has no payroll during { - a - } { + the + } calendar
quarter { + to which a quarterly report relates + } shall
{ - not be assessed a penalty for the first quarter in which
that employer's report is filed late. Thereafter, the director
may assess a $5 penalty when such employer's reports continue to
be filed late. - } { + be as follows:
(a) $10 for the first report filed late within the three-year
period immediately following a written warning sent pursuant to
subsection (1) of this section.
(b) $25 for the first report filed late within the three-year
period immediately following the assessment of a penalty under
subsection (2) of this section.
(c) $50 for the second report filed late within the three-year
period immediately following the assessment of a penalty under
subsection (2) of this section.
(d) $100 for the third or subsequent report filed late within
the three-year period immediately following the assessment of a
penalty under subsection (2) of this section. + }
{ - (4) - } { + (5)(a) + } { - The - } { + A + }
penalty assessed under this section
{ - shall be - } { + is + } final unless, within 20 days
{ - from - } { + after + } the date
{ - of mailing of - } the assessment { + is mailed + } to the
last-known address of the employer, the employer requests the
penalty be deleted. The request must be in writing and state the
reason why the report was filed late.
{ + (b) + } If the director determines the employer had good
cause for filing the report late, the penalty shall be deleted.
If it is determined there was not good cause for filing the
report late, the request for deletion shall be denied.
{ - (5) - } { + (6)(a) + } A { - decision - }
{ + determination + } denying the request
{ - shall become - } { + for deletion is + } final { - , - }
unless { + , + } within 20 days
{ - from - } { + after + } the date { - of mailing the
decision - } { + the determination is mailed + } to the
last-known address of the employer, the employer files a request
for hearing. The request for a hearing must be in writing and
state the reasons { - therefor - } { + why the determination
should not be affirmed + }.
{ + (b) + } Judicial review { + of the determination of
denial + } shall be as provided for review of orders in contested
cases in ORS chapter 183, except that the { - petition - }
{ + request for hearing + } shall be filed within 20 days after
the issuance of the { - order - } { + determination + } of
the director or a designated representative.
SECTION 2. { + Notwithstanding any other law limiting
expenditures, the amount of $162,254 is established for the
biennium beginning July 1, 2013, as the maximum limit for payment
of expenses from fees, moneys or other revenues, including
Miscellaneous Receipts and moneys appropriated to the Employment
Department by sections 2 and 3, chapter ___, Oregon Laws 2013
(Enrolled House Bill 5009), but excluding lottery funds and
federal funds other than those described in section 2,
chapter ___, Oregon Laws 2013 (Enrolled House Bill 5009),
collected or received by the Employment Department for the
administration of the provisions of this 2013 Act. + }
Enrolled Senate Bill 252 (SB 252-C) Page 2
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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Enrolled Senate Bill 252 (SB 252-C) Page 3
Passed by Senate March 26, 2013
Repassed by Senate June 25, 2013
.............................................................
Robert Taylor, Secretary of Senate
.............................................................
Peter Courtney, President of Senate
Passed by House June 21, 2013
.............................................................
Tina Kotek, Speaker of House
Enrolled Senate Bill 252 (SB 252-C) Page 4
Received by Governor:
......M.,............., 2013
Approved:
......M.,............., 2013
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2013
.............................................................
Kate Brown, Secretary of State
Enrolled Senate Bill 252 (SB 252-C) Page 5
