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Admin Order 44-21-07-F -- Payroll Tax Rule Amendments
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Admin Order 44-21-07-F -- Payroll Tax Rule Amendments
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1/12/2022 9:33:29 AM
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Administrative Order - Page 6 of 10 <br /> <br />R-3762-F TIME LIMIT FOR ISSUING A DEFICIENCY. <br /> <br />1. At any time within three years after the return was filed, the City may give notice <br />of a deficiency. <br /> <br />2. If the City finds that an amount equal to 25 percent or more of the wages or net <br />earnings from self-employment reported has been omitted from the taxpayer’s return, notice of the <br />deficiency may be given at any time within five years after the return was filed. <br /> <br />3. The limitations to the giving of notice of a deficiency provided in this section do <br />not apply to a deficiency resulting from false or fraudulent returns, or in cases where no return has <br />been filed. <br /> <br />R-3.762-G PENALTIES AND INTEREST. <br /> <br />1. An employer who fails to file a return or fails to pay or remit the tax required by <br />EC 3.754(1) – (5) by the due date shall incur the following penalties: <br /> <br />(a) If tax due is paid or remitted after the due date, a penalty of 5 percent of the <br />tax due. <br /> <br />(b) If a return is filed more than 30 days after the due date, an additional penalty <br />of 20 percent of the tax due. <br /> <br />(c) The tax administrator may impose a penalty equal to 100 percent of the tax <br />due if the Tax Administrator determines no quarterly returns are filed for 12 consecutive <br />quarters or three consecutive years for annual returns. <br /> <br />2. In addition to the penalties and interest set forth in subsection 1 of this section, an <br />employer that fails to deduct and withhold the tax required by EC 3.756: <br /> <br />(a) Is deemed responsible for the payment of the tax obligation in an amount <br />equal to the amount required to be withheld from the employee’s wages and remitted to <br />the City; and <br /> <br />(b) Is subject to a penalty of $250 per employee, up to a maximum penalty of <br />$25,000, if the employer knowingly fails to deduct and withhold the tax. <br /> <br />3. Each penalty imposed under this section is in addition to any other penalty imposed <br />under this section. All payments received shall be credited first to penalty, then to accrued interest, <br />and then to tax due. <br /> <br />4. Interest on unpaid tax accrues at the rate established by ORS 305.220 and computed <br />on a daily basis from the time the tax is due, during which the tax remains unpaid.
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