OAR 150-320-0510
Statewide Transit Tax Employer Penalty


(1) In addition to penalties assessed under ORS chapters 305 and 314, the department must assess penalties, as described in ORS 320.550 (Tax on wages)(10), when an employer knowingly fails to deduct and withhold statewide transit tax.
(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 (Withholding: Payment Due Dates), 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) Penalties assessed under ORS 320.550 (Tax on wages)(10) are not eligible for discretionary waiver consideration under OAR 150-305-0068 (Discretionary Penalty Waivers).

Source: Rule 150-320-0510 — Statewide Transit Tax Employer Penalty, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-320-0510.

Last Updated

Jun. 8, 2021

Rule 150-320-0510’s source at or​.us