OAR 471-031-0151
Failure to File Reports or Pay Tax — Good Cause
(1)
As used in ORS 657.457 (Penalty when employer fails to file contribution reports and pay contributions when due), 657.552 (Limitations on notices of assessment and on actions to collect contributions, interest and penalties), and 657.663 (Penalty for failure by employer to file reports) “good cause” will be found to exist when the employer establishes by satisfactory evidence that factors or circumstances beyond the employer’s reasonable control caused the delay in filing the required document or paying the tax due.(2)
In determining “good cause” under section (1) of this rule, the Director or an authorized representative may consider all circumstances, but shall require at a minimum that the employer:(a)
Prior to the date the document or tax was due, gave notice to the Employment Department, when reasonably possible, of the factors or circumstances which ultimately caused the delay;(b)
Filed the required document or paid the tax due within seven days after the date determined by the Director to be the date the factors or circumstances causing the delay ceased to exist; and(c)
Made a diligent effort to remove the cause of the delay and to prevent its recurrence.(d)
Provide an official police report, or other documentation of the criminal act acceptable to the Director or an authorized representative, that was made within 20 days of the incident, or discovery of the incident, if the delay was due to a criminal act by any party.(3)
In applying sections (1) and (2) of this rule, a lack of funds on the part of the employer shall not constitute good cause for failure to pay all taxes when due.(4)
In applying sections (1) and (2) of this rule, failure to notify the Employment Department of an updated mailing address per ORS 657.660 (Records and reports of employing units)(4) shall not constitute good cause for failure to file reports.(5)
The period within which an employer may request a waiver of the penalty or hearing on the denial of a waiver may be extended a reasonable time upon a showing of “good cause” for the late request as defined in OAR 471-040-0010 (Late Request for Hearing).
Source:
Rule 471-031-0151 — Failure to File Reports or Pay Tax — Good Cause, https://secure.sos.state.or.us/oard/view.action?ruleNumber=471-031-0151.