OAR 471-031-0070
Taxes

(1)

All employers shall make and file a quarterly tax report except domestic employers, who may report annually. Reports shall be made upon forms provided by the Director. Quarterly taxes shall be payable for each calendar quarter with respect to wages paid within such calendar quarter. Annual taxes shall be payable for each calendar year with respect to wages paid within that calendar year. Quarterly taxes shall be due and payable on or before the last day of the month following the close of the calendar quarter. Annual taxes shall be due and payable on or before the last day of January of the following year. If the due date specified falls upon a Saturday, Sunday, or a legal holiday, then reports and payment of taxes shall not be due until the next business day.

(2)

When any employer goes out of business, any and all taxes required by the Employment Department Law or the regulations of the Director shall be immediately due and payable.

(3)

An employer who fails to pay taxes as required by section (1) of this rule is delinquent. If such delinquency continues following the mailing of a notice of delinquency to the employer’s last-known address as shown by the records of the Director, such employer may be required to report and pay taxes monthly until all delinquent taxes have been paid in full and the Director approves an application pursuant to procedures adopted by the Director to make quarterly reports and pay taxes as provided in section (1) of this rule.

(4)

When an employer has become delinquent in the payment of taxes and is required to pay said taxes monthly, such monthly taxes shall become due and payable on the last day of the month following the close of the month for which such taxes are payable. If the taxes are not so paid, the employer shall be deemed to be delinquent.

(5)

Any employer found to be delinquent in the payment of taxes as provided in this rule shall be subject to the penalties as specified in ORS 657.515 (Delinquent taxes), and further may be assessed an additional penalty as provided in 657.457 (Penalty when employer fails to file contribution reports and pay contributions when due).

(6)

When taxes or reports have been sent to the Director through the U. S. Mails, postage prepaid for delivery to the Director, the date they are postmarked by the Post Office shall be the date of receipt by the Director. Such date shall be used in the calculation of interest charges, delinquencies, penalties, or other sanctions provided by law. In the absence of a postmarked date, the date of receipt shall be the most probable date of mailing as determined by the Director.

Source: Rule 471-031-0070 — Taxes, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=471-031-0070.

471–031–0005
Payroll Records 471–031–0010
Posting of Notices By Employers 471–031–0015
Corporate Officer and Shareholder Dividends as Wages 471–031–0017
Corporate Officer/Director Election 471–031–0020
Incidental Expense of Employees 471–031–0025
Pensions 471–031–0030
Jury Pay 471–031–0035
Bonuses, Fees, and Prizes 471–031–0040
Accident Compensation 471–031–0045
Dismissal and Separation Allowances, Vacation Pay, Holiday Pay, and Guaranteed Wage Payments 471–031–0050
Gifts 471–031–0055
Remuneration Other than Cash 471–031–0060
Payments by an Employer to Persons in the Military Service 471–031–0065
Employer Elections to Cover Multi-State Workers 471–031–0067
One Percent Penalty 471–031–0070
Taxes 471–031–0072
Application of Payments 471–031–0075
Appointment of an Agent to Act on Behalf of a Group of Employers 471–031–0076
Common Paymaster 471–031–0077
Coemployment/Payrolling 471–031–0080
Tax Compromise Policy 471–031–0085
Employer Wages and Hours of Work Report 471–031–0095
Approval of Work Experience Programs 471–031–0105
Student Employment 471–031–0110
Action at Law, Verification, Liens, Distraint Warrants 471–031–0120
Christmas Tree Farms 471–031–0125
In-Home Sales 471–031–0130
Domestic Service 471–031–0135
Participants of Federal Training Programs 471–031–0139
Employing Enterprise and Prohibited Activities 471–031–0140
Transfer of Experience Determination, Tax Rate, Consolidation 471–031–0141
Partial Transfer of Experience 471–031–0142
Acquiring an Employing Entity: Active or Inactive 471–031–0145
Continuous Jurisdiction 471–031–0151
Failure to File Reports or Pay Tax — Good Cause 471–031–0155
Investigatory Subpoenas 471–031–0160
Computation of Excess Wages 471–031–0175
Agricultural Employment 471–031–0181
Independent Contractor 471–031–0185
Indian Tribes 471–031–0190
Shopping News 471–031–0195
Horticultural Commodity 471–031–0205
Cafeteria Plans 471–031–0210
Bond or Deposit 471–031–0215
Registered Domestic Partnerships 471–031–0220
Franchisee 471–031–0235
Volunteer Consideration 471–031–0301
Election of coverage for services normally excluded from unemployment insurance
Last Updated

Jun. 8, 2021

Rule 471-031-0070’s source at or​.us