75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
Enrolled
House Bill 3082
Sponsored by Representative READ; Representatives BARNHART,
BENTZ, BRUUN, BUCKLEY, FREEMAN, GARRETT, GELSER, HOLVEY, KAHL,
RILEY, Senators BATES, BURDICK, HASS, MONNES ANDERSON, MORSE,
ROSENBAUM, STARR
CHAPTER ................
AN ACT
Relating to tax compliance; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
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:
Enrolled House Bill 3082 (HB 3082-A) Page 1
(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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Passed by House May 7, 2009
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate June 9, 2009
...........................................................
President of Senate
Enrolled House Bill 3082 (HB 3082-A) Page 2
Received by Governor:
......M.,............., 2009
Approved:
......M.,............., 2009
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2009
...........................................................
Secretary of State
Enrolled House Bill 3082 (HB 3082-A) Page 3