(1) If a person fails to submit the fees imposed by ORS 465.517, 465.520 and 465.523 by the date shown on the form supplied under ORS 565.527, the Department of Environmental Quality shall assess a late charge equal to 10 percent of the unpaid amount. An additional late charge of 10 percent of the unpaid amount shall be assessed for each 30-day period that the fees remain unpaid. If the invoice remains unpaid after three additional late charges are incurred, the department may not assess further charges.
(2) If the department is unable to collect fees, charges or interest imposed by this section or ORS 465.517, 465.520 or 465.523, the department may authorize the Director of the Department of Revenue to collect the fees, charges or interest in the manner provided by ORS chapters 305 and 314.
(3) The Department of Environmental Quality may request tax information and financial records necessary to perform audits and examinations to verify fee-related information submitted by persons who pay fees under ORS 465.517, 465.520 and 465.523. All tax information and financial records obtained by the department pursuant to this subsection are exempt from public disclosure under ORS 192.410 to 192.505. [2003 c.407 §10]
Note: 465.536 was added to and made a part of 465.500 to 465.545 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.Section: Previous 465.523 465.525 465.527 465.530 465.531 465.533 465.535 465.536 465.537 465.540 465.543 465.545 465.546 465.548 465.550 Next
Last modified: August 7, 2008