HB 2017 (2017), enrolled text

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its determination on the basis of all the information and evidence presented. The department’s de- termination shall be binding on all persons notified and required to appear under this subsection. (d)(A) If an appeal is taken to the Oregon Tax Court pursuant to ORS 305.404 to 305.560 by any person determined to be liable for unpaid withholding taxes under this subsection, each person re- quired to appear before the department under this subsection shall be impleaded by the plaintiff. The department may implead any officer, employee or member who may be held jointly and severally liable for the payment of withheld taxes. Each person impleaded under this paragraph shall be made a party to the action before the tax court and shall make available to the tax court such information as was presented before the department, as well as such other information as may be presented to the court. (B) The court may determine that one or more persons impleaded under this paragraph are lia- ble for unpaid withholding taxes without regard to any earlier determination by the department that an impleaded person was not liable for unpaid withholding taxes. (C) If any person required to appear before the court under this subsection fails or refuses to appear or bring such information in part or in whole, or is outside the jurisdiction of the tax court, the court shall make its determination on the basis of all the evidence introduced. All such evidence shall constitute a public record and shall be available to the parties and the court notwithstanding ORS 314.835, 314.840 or 314.991. The determination of the tax court shall be binding on all persons made parties to the action under this subsection. (e) Nothing in this section shall be construed to preclude a determination by the department or the Oregon Tax Court that more than one officer, employee or member are jointly and severally li- able for unpaid withholding taxes. SECTION 122h. ORS 316.212 is amended to read: 316.212. The provisions of the income tax laws in ORS chapters 305 and 314 and this chapter, relating to penalties, misdemeanors and jeopardy assessments, apply to employers subject to the provisions of ORS 316.162 to 316.221 and section 122a of this 2017 Act , and for these purposes any amount deducted or required to be deducted and remitted to the Department of Revenue under ORS 316.162 to 316.221 and section 122a of this 2017 Act is considered the tax of the employer and with respect to such amount the employer is considered as a taxpayer. SECTION 122i. Except as otherwise provided in section 122a of this 2017 Act or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of re- turns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under section 122a of this 2017 Act. SECTION 122j. (1) All moneys received by the Department of Revenue from the tax im- posed under section 122a of this 2017 Act shall be deposited in the State Treasury and cred- ited to a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of section 122a of this 2017 Act out of moneys re- ceived from the tax imposed under section 122a of this 2017 Act. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. (2) After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, the department shall credit the balance of the moneys received by the department to the Statewide Transportation Improvement Fund established under section 122L of this 2017 Act. SECTION 122k. Section 122a of this 2017 Act applies to tax periods beginning on or after July 1, 2018. SECTION 122L. (1) The Statewide Transportation Improvement Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the State- wide Transportation Improvement Fund shall be credited to the fund. Moneys in the fund Enrolled House Bill 2017 (HB 2017-A) Page 115

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