OAR 150-320-0510
Statewide Transit Tax Employer Penalty
# (1)
(1) In addition to penalties assessed under ORS chapters 305 and 314, the department must assess penalties, as described in ORS 320.550(10), when an employer knowingly fails to deduct and withhold statewide transit tax.
# (2)
(2) An employer knowingly fails to deduct and withhold statewide transit tax if the employer fails to file any delinquent statewide transit tax report and fails to pay statewide transit tax within 30 days of a written request to file by the department; and
(a) The employer fails to file a statewide transit tax report to the department on or before the due date of the report, as described in OAR 150-316-0700, and fails to pay statewide transit tax on or before the due date, as described in OAR 150-316-0332, for two or more consecutive tax periods; or
(b) The employer has a history of repeatedly failing to file reports and paying statewide transit tax to the department on or before the due date.
# (3)
(3) Penalties assessed under ORS 320.550(10) are not eligible for discretionary waiver consideration under OAR 150-305-0068.
Amendment history
REV 1-2018, renumbered from 150-316-0710, filed 01/01/2018, effective 01/01/2018
Source: view the official text
In this chapter (13 sections)
- 150-320-0012 · Location of Amusement Devices
- 150-320-0030 · Waiver of Penalty
- 150-320-0040 · State Lodging Tax
- 150-320-0041 · Liability for Unpaid State Lodging Taxes
- 150-320-0050 · State Lodging Tax Exemptions
- 150-320-0060 · Lodging Tax Information Sharing with Local Governments
- 150-320-0365 · Administration of Local Lodging Taxes
- 150-320-0400 · Definitions for purposes of the transportation project…
- 150-320-0410 · Vehicle Use Tax – Proof of Payment of Tax
- 150-320-0420 · Resale Certificate – Documentation Required
- 150-320-0430 · Vehicle Use Tax Alternative Filing Format
- 150-320-0510 · Statewide Transit Tax Employer Penalty
- 150-320-0520 · Statewide Transit Tax: Reporting and Payment Due Dates