75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
 
HA to HB 3082
 
LC 3635/HB 3082-4
 
                       HOUSE AMENDMENTS TO
                         HOUSE BILL 3082
 
                     By COMMITTEE ON REVENUE
 
                            April 30
 
  On page 1 of the printed bill, delete lines 4 through 30 and
delete page 2 and insert:
  '  { +  SECTION 1. + }  { + Section 2 of this 2009 Act is added
to and made a part of ORS chapter 305. + }
  '  { +  SECTION 2. + }  { + (1) The Department of Revenue may,
in conjunction with state agencies, boards or commissions that
issue occupational licenses or licenses for the privilege of
engaging in an occupation or profession within this state,
develop and implement a pilot project that requires, as a
condition of issuance or renewal of a license, licensees to
demonstrate compliance with the following, as applicable:
  ' (a) The personal income tax laws of this state, including the
withholding laws in ORS 316.162 to 316.221.
  ' (b) The corporate excise or income tax laws of this state.
  ' (c) The provisions of ORS 323.005 to 323.482 or 323.500 to
323.645.
  ' (2) Any state agency, board or commission that participates
in the pilot project authorized under subsection (1) of this
section may suspend, revoke or refuse to issue or renew a license
if the department determines that the licensee has failed to
demonstrate or maintain tax compliance as provided in this
section.
  ' (3) Notwithstanding ORS 314.835 and 314.840, the department
may disclose to a state agency, board or commission that requires
tax compliance as a condition of issuance or renewal of a license
under subsection (1) of this section whether an individual or
corporation is in compliance.
  ' (4) In determining compliance for purposes of this section,
the department may consider whether the individual or
corporation:
  ' (a) Has not filed required returns or reports with respect to
taxes imposed by ORS chapter 316 or 317, whichever is applicable,
for any of the three tax years immediately preceding a year for
which a tax return or report was required to be filed;
  ' (b) Has not filed required reports with respect to taxes
imposed under ORS 323.005 to 323.482 or 323.500 to 323.645 for
any of the three calendar years immediately preceding a year in
which a report was required to be filed;
  ' (c) After all appeal rights, if any, have expired, has failed
to:
  ' (A) Pay any tax within 30 days after the date of the
assessment and is still delinquent on any payments due;
  ' (B) Enter into an approved payment plan within 60 days after
the date of the assessment of the tax; or
  ' (C) Follow the terms of an approved payment plan and is still
delinquent on any payments due; or
  ' (d) Has been convicted of a criminal offense related to the
personal income tax laws of this state, the corporate excise and
income tax laws of this state or the provisions of ORS 323.005 to
323.482 or 323.500 to 323.645, whichever are applicable.
  ' (5) The department may enter into agreements with any state
agency, board or commission that participates in the pilot
project under subsection (1) of this section in order to assist
in the administration of the tax compliance requirement.
  ' (6) Participation in the pilot project authorized under
subsection (1) of this section is limited to three state
agencies, boards or commissions. + }
  '  { +  SECTION 3. + }  { + The Department of Revenue shall
report to the Seventy-sixth Legislative Assembly no later than
January 31, 2011, on the operation and effectiveness of the pilot
project authorized in section 2 of this 2009 Act. + }
  '  { +  SECTION 4. + }  { + Section 2 of this 2009 Act is
repealed on January 2, 2016. + }
  '  { +  SECTION 5. + }  { + This 2009 Act takes effect on the
91st day after the date on which the regular session of the
Seventy-fifth Legislative Assembly adjourns sine die. + } ' .
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