ORS 657B.370
Computation and assessment of employer contributions and interest
- jeopardy assessments
- application for hearing
(1)
Intentionally left blank —Ed.(a)
If an employer files a report for the purpose of determining the amount of contributions due under ORS 657B.150 (Contributions) but fails to pay contributions or interest, the Director of the Employment Department may assess the amount of contributions or interest due on the basis of the information submitted and shall give written notice of the assessment to the employer by mail sent to the employer’s last known address of record with the director.(b)
Notwithstanding subsection (5) of this section, if the report is subsequently found to be incorrect, additional assessments may be made.(2)
If an employer fails to file a report when required by the director for the purpose of determining the amount of contributions due under ORS 657B.150 (Contributions), the director may make an estimate based upon any information of the amount of the wages of the employer’s employees for the period or periods for which no report was filed and upon the basis of the estimate shall compute and assess the amount of contributions payable by the employer. Written notice of the assessment to the employer shall be mailed to the employer’s last known address of record with the director.(3)
If the director is not satisfied with a report made by an employer for the purpose of determining the amount of contributions due under ORS 657B.150 (Contributions), the director may compute the amount required to be paid upon the basis of facts contained in the report or of any information obtainable and may make an assessment of the amount of the deficiency. Written notice of a deficiency assessment to the employer shall be mailed to the employer’s last known address of record with the director.(4)
Intentionally left blank —Ed.(a)
If the director has reason to believe that an employer or an individual liable under ORS 657B.330 (Liability of certain officers, members, partners or employees for amounts in default) is insolvent, or that the collection of any contributions will be jeopardized by delaying collection, the director may make an immediate assessment of the estimated amount of accrued contributions, noting upon the assessment that it is a jeopardy assessment levied under this subsection, and may proceed to enforce collection immediately.(b)
Intentionally left blank —Ed.(A)
Interest shall not begin to accrue on contributions collected under paragraph (a) of this subsection until the due date.(B)
Court costs may not be charged against an employer or an individual liable under ORS 657B.330 (Liability of certain officers, members, partners or employees for amounts in default) on any action to enforce collection commenced prior to the due date.(c)
In levying an assessment under paragraph (a) of this subsection, the director may demand a bond or deposit of such security as is necessary to ensure collection of the amount of the assessment.(d)
Written notice of an assessment to an employer or an individual liable under ORS 657B.330 (Liability of certain officers, members, partners or employees for amounts in default) shall be mailed to the employer’s or individual’s last known address of record with the director.(5)
Intentionally left blank —Ed.(a)
All assessments provided for in this section shall finally fix the amount of contributions due and payable unless:(A)
The employer or the individual liable under ORS 657B.330 (Liability of certain officers, members, partners or employees for amounts in default) applies to the director for a hearing within 20 days after the mailing of the notice of assessment; or(B)
The director reviews the assessment prior to a decision of the administrative law judge pursuant to a hearing.(b)
An employer or person liable under ORS 657B.320 (Delinquent contributions) and 657B.330 (Liability of certain officers, members, partners or employees for amounts in default) that fails to apply for a hearing upon an assessment within the time provided or, having applied, fails to appear and be heard after due notice of the hearing, is precluded from raising any defense to any action, suit or proceeding brought by the director for the recovery of contributions based upon the assessment that could have been raised in the hearing.(c)
The amount of contributions assessed under this section shall be subject to the penalties and interest provided by ORS 657B.320 (Delinquent contributions) and 657B.330 (Liability of certain officers, members, partners or employees for amounts in default). [2019 c.700 §28]
Source:
Section 657B.370 — Computation and assessment of employer contributions and interest; jeopardy assessments; application for hearing, https://www.oregonlegislature.gov/bills_laws/ors/ors657B.html.
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