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

HA to A-Eng. SB 252

LC 2138/SB 252-A2

                       HOUSE AMENDMENTS TO
                   A-ENGROSSED SENATE BILL 252

               By COMMITTEE ON BUSINESS AND LABOR

                             May 29

  On page 1 of the printed A-engrossed bill, delete lines 4
through 26.
  On page 2, delete lines 1 through 18 and insert:
  '  { +  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. - }
  '  { - (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.'.
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