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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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Administrative Order - Page 9 of 10 <br /> <br />3. The City may not allow or make a refund after three years from the date the return <br />was filed, or two years from the date the tax (or a portion of the tax) was paid, whichever period <br />expires later, unless before the expiration of this period a claim for refund is filed by the taxpayer <br />in compliance with this section. In any case, if the original return is not filed within three years of <br />the due date of the return, the City may allow or make a refund only of amounts paid within two <br />years from the date of the filing of the claim for refund. <br /> <br />R-3762-J BOOKS AND RECORDS. <br /> <br />1. It shall be the duty of every employer required to remit or pay the taxes imposed by <br />EC 3.762 to keep and preserve suitable records and other such book and accounts as may be <br />necessary to determine the amount of the tax liability of the employer or taxpayer. The books and <br />records must be kept for a period equal to the applicable limitation period for assessment of the <br />tax. <br /> <br />2. The City, for the purpose of ascertaining the correctness of any return, or for the <br />purpose of making an estimate of the total wages paid, employee wages or net earnings of a self- <br />employed taxpayer, may examine or cause to be examined by an agent or representative designated <br />by it for the purpose, any books, papers, records or memoranda bearing upon the matter required <br />to be included in the return, and may require the attendance of the taxpayer or officer or agent or <br />any other person having knowledge in the premises, and may take testimony and require proof <br />material for the information, with power to administer oaths to such persons. The City shall have <br />authority, by order or subpoena to be served with the same force and effect and in the same manner <br />that a subpoena is served in a civil action in the Municipal Court, to require the production at any <br />time and place it may designate of any books, papers, accounts or other information necessary to <br />the carrying out of any law imposing tax on or measured by wages or net earnings of a self- <br />employed individual. <br /> <br />R-3.762-K RIGHT TO APPEAL DETERMINATION OF TAX LIABILITY. <br /> <br />A taxpayer who is aggrieved by a determination of tax liability by the Tax Administrator <br />may appeal the determination through the procedures set forth in Section 2.021 of the Eugene <br />Code, 1971. A Taxpayer who wishes to appeal shall also contact the Tax Administrator within 15 <br />days of the date of the notice of determination of tax liability. <br /> <br />R-3.762-L REPORTING EMPLOYEE PAYROLL TAX WITHHELD. <br /> <br />Employers must report the employee subject wages (box 18), tax withheld (box 19), and <br />“EUG” as the locality name (box 20) of the employee’s Form W-2. <br /> <br />R-3.762-M EMPLOYER REGISTRATION. <br /> <br />New employers with a physical address in the City must register with the City. A registered <br />employer must submit a return for each reporting period, even though the employer may not have
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