Bill Text: OR SB252 | 2013 | Regular Session | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Engrossed.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 2138

                           A-Engrossed

                         Senate Bill 252
                 Ordered by the Senate March 22
           Including Senate Amendments dated March 22

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)

                             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.

  Increases   { - to $100 - }  minimum penalty for late filings
of payroll and tax reports  { - , - }   { + by employers to
$100 + } and penalty for continued late filings of zero payroll
reports  { - , by employers - }  { +  to $25 per filing + }.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to late filing penalties; amending ORS 657.663; 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)(a) + } If an employer, without good cause, fails to
file a required 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.
   { +  (b) + }   { - The penalty - }   { + A penalty assessed
under this subsection + } 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.
  (c) + }   { - However - }  { +  Notwithstanding paragraph (b)
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. - }
  (3)   { - Notwithstanding the provisions of subsection (1) of
this section, - }  An employer who has no payroll during a
calendar quarter
  { - shall - }   { + may + } 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 - }  { +  a $25
penalty for each subsequent late filing + }.
  (4) { + (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) { + (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.  { + 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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