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(3)(a) In the case of an employer that is assessed pursuant to the provisions of ORS 305.265 (12)
and 314.407 (1), the department may issue a notice of liability to any officer, employee or member
described in ORS 316.162 (3)(b) of such employer within three years from the time of assessment.
Within 30 days from the date the notice of liability is mailed to the officer, employee or member,
such 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. Any con-
ference shall be governed by the provisions of ORS 305.265 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 consider-
ing 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 from the date the
conference letter is mailed to the officer, employee or member, such officer, employee or member
shall pay the assessment, plus penalties and interest, or appeal to the tax court in the manner pro-
vided for an appeal from a notice of assessment.
(c) If neither payment nor written objection to the notice of liability is received by the depart-
ment within 30 days after the notice of liability has been mailed, the notice of liability becomes final.
In such event, the officer, employee or member may appeal the notice of liability to the tax court
within 90 days after it became final in the manner provided for an appeal from a notice of assess-
ment.
(4)(a) In the case of a failure to file a withholding tax report on the due date, governed by the
provisions of ORS 305.265 (10) and 314.400, the department, in addition to the provisions of ORS
305.265 (10) and 314.400, may send notices of determination and assessment to any officer, employee
or member described in ORS 316.162 (3)(b) any time within three years after the assessment of an
employer described in ORS 316.162 (3)(a). The time of assessment against such officer, employee or
member shall be 30 days after the date the notice of determination and assessment is mailed. Within
30 days from the date the notice of determination and assessment is mailed to the officer, employee
or member, such 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 con-
ference. Any conference shall be governed by the provisions of ORS 305.265 pertaining to a confer-
ence requested from a notice of deficiency.
(b) After a conference or, if no conference is requested, a determination of the issues consider-
ing 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
from the date the conference letter is mailed to the officer, employee or member, such officer, em-
ployee or member shall pay the assessment, plus penalties and interest, or appeal in the manner
provided for an appeal from a notice of assessment.
(c) If neither payment nor written objection to the notice of determination and assessment is
received by the department within 30 days after the notice of determination and assessment has
been mailed, the notice of determination and assessment becomes final. In such event, the officer,
employee or member may appeal the notice of determination and assessment to the tax court within
90 days after it became final in the manner provided for an appeal from a notice of assessment.
(5)(a) More than one officer or employee of a corporation may be held jointly and severally li-
able for payment of withheld taxes.
(b) Notwithstanding the provisions of ORS 314.835, 314.840 or 314.991, if more than one officer
or employee of a corporation may be held jointly and severally liable for payment of withheld taxes,
the department may require any or all of the officers, members or employees who may be held liable
to appear before the department for a joint determination of liability. The department shall notify
each officer, member or employee of the time and place set for the determination of liability.
(c) Each person notified of a joint determination under this subsection shall appear and present
such information as is necessary to establish that person’s liability or nonliability for payment of
withheld taxes to the department. If any person notified fails to appear, the department shall make
Enrolled House Bill 2017 (HB 2017-A) Page 114
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 114. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=114. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.