- (1) A fraud penalty imposed pursuant to ORS 305.265(13) is separate and distinct from delinquency penalties as it relates to the nature of the deficiency itself. Such penalty normally will be imposed with the issuance of the initial notice of deficiency. Thereafter, if the deficiency is not paid when due, a delinquency penalty may also be imposed.
- (2) The penalties provided under ORS 305.265(13) and 314.400(6)(b) shall not be combined. Only one 100% penalty may be assessed on a particular report or return.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 305.265
History
Renumbered from 150-305.265(13), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16
RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85, Renumbered from 150-305.265(12)-(A)
TC 19-1979, f. 12-20-79, cert. ef. 12-31-79
12-31-77, Renumbered from 305.265(12)