ORS 320.450
Liability for taxes

  • amounts held in trust
  • warrants for collection
  • conference
  • appeal

(1)

Every seller of taxable vehicles who collects any amount of transportation project taxes shall hold the amount in trust for the State of Oregon and for payment to the Department of Revenue in the manner and at the time provided in ORS 320.445 (Collection at point of sale of use tax and excise tax).

(2)

If a seller of taxable vehicles fails to remit any amount of transportation project taxes, whether collected or not, the department may enforce collection by the issuance of a distraint warrant for the collection of the delinquent amount and all penalties, interest and collection charges accrued on the delinquent amount. The warrant shall be issued and proceeded upon in the same manner and shall have the same force and effect as is prescribed with respect to warrants for the collection of delinquent income taxes.

(3)

Intentionally left blank —Ed.

(a)

In the case of a seller that is assessed under the provisions of ORS 305.265 (Deficiency notice) (12) and 314.407 (Assessment of taxes owing but not submitted with return) (1), the department may issue a notice of liability to any officer, employee or member of the seller at any time within three years after the assessment. Within 30 days after the date on which the notice of liability is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the liability and, if desired, request a conference. A conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

(b)

After a conference or, if no conference is requested, a determination of the issues raised in the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of liability. Within 90 days after the date on which the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal to the tax court in the manner provided for an appeal from a notice of assessment.

(c)

If the department does not receive payment or written objection to the notice of liability within 30 days after the notice of liability was mailed, the notice of liability becomes final. The officer, employee or member may appeal the notice of liability to the tax court within 90 days after the notice became final in the manner provided for an appeal from a notice of assessment.

(4)

Intentionally left blank —Ed.

(a)

In the case of a seller that fails to file a return on the due date, in addition to any action described in the provisions of ORS 305.265 (Deficiency notice) (10) and 314.400 (Penalty for failure to file report or return or to pay tax when due), the department may issue a notice of determination and assessment to any officer, employee or member of the seller at any time within three years after the assessment. The time of assessment against the officer, employee or member is 30 days after the date on which the notice of determination and assessment is mailed. Within 30 days after the date on which the notice of determination and assessment is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the assessment and, if desired, request a conference. A conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

(b)

After a conference or, if no conference is requested, a determination of the issues raised in the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of determination and assessment. Within 90 days after the date on which the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal to the tax court in the manner provided for an appeal from a notice of assessment.

(c)

If the department does not receive payment or written objection to the notice of determination and assessment within 30 days after the notice of determination and assessment was mailed, the notice of determination and assessment becomes final. The officer, employee or member may appeal the notice of determination and assessment to the tax court within 90 days after the notice became final in the manner provided for an appeal from a notice of assessment.

(5)

Intentionally left blank —Ed.

(a)

More than one officer or employee of a corporation may be held jointly and severally liable for payment of transportation project taxes.

(b)

Notwithstanding the confidentiality provisions of ORS 320.475 (Applicability of other provisions of tax law), if the department determines that more than one officer or employee of a corporation may be held jointly and severally liable for payment of the transportation project taxes, the department may require any or all of the officers or employees to appear before the department for a joint determination of liability. The department shall notify each officer or employee of the time and place set for the determination of liability.

(c)

Each individual notified of a joint determination under this subsection must appear and present such information as is necessary to establish the individual’s liability or nonliability for payment of the taxes to the department. If an individual who was notified fails to appear, the department shall make the determination on the basis of all the information and evidence presented. The department’s determination is binding on all individuals notified and required to appear under this subsection.

(d)

Intentionally left blank —Ed.

(A)

If any individual determined to be liable for unpaid transportation project taxes under this subsection appeals the determination to the Oregon Tax Court under ORS 320.470 (Disclosure of information), the individual plaintiff shall implead all individuals required to appear with the plaintiff before the department under this subsection. The department may implead any officer or employee who may be held jointly and severally liable for the payment of the transportation project taxes. Each individual impleaded under this paragraph shall be made a party to the action before the tax court and shall make available to the tax court the information that was presented before the department, as well as other information that may be presented to the tax court.

(B)

The tax court may determine that one or more individuals impleaded under this paragraph are liable for unpaid transportation project taxes without regard to any earlier determination by the department that an impleaded individual was not liable for the unpaid taxes.

(C)

If an individual required to appear before the tax court under this subsection fails or refuses to appear or bring such information in part or in whole, or is outside the jurisdiction of the tax court, the tax court shall make its determination on the basis of all the evidence introduced. Notwithstanding ORS 320.475 (Applicability of other provisions of tax law), the evidence introduced in the tax court constitutes a public record and shall be available to the parties and the tax court. The determination of the tax court is binding on all individuals made parties to the action under this subsection.

(e)

This subsection may not be construed to preclude a determination by the department or the tax court that more than one officer or employee is jointly and severally liable for unpaid transportation project taxes. [2017 c.750 §99]

Source: Section 320.450 — Liability for taxes; amounts held in trust; warrants for collection; conference; appeal, https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html.

320.005
Definitions for ORS 320.005 to 320.150
320.011
Amusement device excise tax
320.012
Increase in tax when net receipts exceed specified amounts
320.013
Additional tax for Oregon Youth Corps
320.016
When tax is due
320.075
Joint and several liability for tax
320.080
Procedure on failure to pay tax or penalty
320.100
Distribution of tax receipts
320.110
Rules
320.120
Employment of agents
320.130
Law enforcement officers to enforce tax and assist department
320.140
Tax does not legalize ownership, display or operation in violation of law
320.150
Oregon State Lottery assistance in tax collection responsibilities
320.170
Restriction on construction tax imposed by school district
320.171
Restriction on construction tax imposed by local government, local service district or special government body
320.173
Exemptions
320.176
Limitations
320.179
School district resolutions
320.183
Long-term facilities plan for capital improvements
320.186
Payment of obligations
320.189
Payment of taxes
320.192
City or county ordinance or resolution to impose tax
320.195
Deposit of revenues
320.300
Definitions for ORS 320.300 to 320.365
320.302
Certain terms definable by rule
320.303
Invoice to be provided upon payment of tax
320.305
Rate and computation of tax
320.308
Exemptions
320.310
Records and statements
320.315
Due date and form of returns
320.320
Refunds
320.325
Amounts held in trust
320.330
Applicability of other provisions of tax law
320.332
Disclosure of confidential information by Department of Revenue and local governments
320.335
Distribution of moneys received
320.340
Exemption from public records law
320.345
Collector reimbursement charges
320.347
Alternative remittance of receipts from tax on camping and recreational vehicle spaces
320.350
Tax moratorium
320.355
Computation of tax
320.357
Exemption of military facilities used for temporary occupancy
320.360
Due date of returns
320.365
Department of Revenue to collect local transient lodging taxes on local not regional level
320.400
Definitions for ORS 320.400 to 320.490 and 803.203
320.401
Transportation project tax expenditures in continuous effect
320.405
Tax for privilege of engaging in business of selling motor vehicles at retail
320.410
Tax on use in Oregon of motor vehicles purchased out of state at retail
320.415
Excise tax on retail sale of bicycles
320.420
Collection of use tax
320.425
Exempt sales
320.430
Refunds for excess payments
320.435
Deposit of revenue from motor vehicle privilege and use taxes
320.440
Deposit of revenue from excise tax on bicycles
320.445
Collection at point of sale of use tax and excise tax
320.450
Liability for taxes
320.455
When purchasers required to remit use tax and excise tax
320.460
Sellers required to keep records
320.465
Subpoena authority of Department of Revenue
320.470
Disclosure of information
320.475
Applicability of other provisions of tax law
320.480
Department of Revenue to administer and enforce transportation project tax laws
320.485
Agreement with Department of Transportation for collection of use tax
320.490
Local government motor vehicle tax moratorium
320.550
Tax on wages
320.555
Applicability of other provisions of tax law
320.560
Distribution of moneys received
320.990
Penalties
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