Section 657.540 – Lien on property of defaulting employer; recording; priority; foreclosure.
(1) If an employer liable for the payment of contributions to the Unemployment Compensation Trust Fund is in default, as provided in ORS 657.515 (3), the amount of contributions, interest and penalties due shall be a lien in favor of the Director of the Employment Department upon all property, whether real or personal, belonging to […]
Section 657.542 – Filing liens and warrants with Secretary of State.
(1) A copy of any statement of lien filed as provided in ORS 657.535 or any warrant attaching the lien of ORS 657.540 may also be filed in the office of the Secretary of State. Filing in the office of the Secretary of State shall have no effect until a copy of the statement of […]
Section 657.545 – Release of ORS 657.540 lien by filing security.
(1) The employer against whose property a lien has been filed under ORS 657.540 may cause the property to be released by filing with the county clerk of the county wherein such lien is recorded a bond or an irrevocable letter of credit in a sum double the amount claimed in said lien, executed by […]
Section 657.552 – Limitations on notices of assessment and on actions to collect contributions, interest and penalties.
(1) Except in the case of failure without good cause to file a return, fraud or intent to evade any provision of this chapter or authorized rules, every notice of assessment shall be given within four years after the last day of the month following the close of the calendar quarter during which the contribution […]
Section 657.555 – Authority to release, compromise or satisfy liens.
Any lien provided for in ORS 657.525 to 657.540 may be released, compromised or satisfied by the Director of the Employment Department, and the property against which a lien is claimed shall be released therefrom by filing a notice of such release or satisfaction with the county clerk of the county in which the notice […]
Section 657.557 – Remedies for collection of contributions not exclusive; prevailing party in civil action to recover costs.
(1) Remedies given to the Director of the Employment Department under this chapter for the collection of contributions, interest and penalties shall be cumulative and no action taken by the director or the duly authorized representative of the director, the Attorney General, or any other officer, shall be construed to be an election on the […]
Section 657.560 – Joining director in actions involving title of property subject to director’s lien.
The Director of the Employment Department may be made a party to any suit or action involving the title to real or personal property against which the director has or may claim a lien under this chapter.
Section 657.565 – Unlawful practices of employer.
(1) No employer or agent of any employer shall willfully refuse or fail to pay a contribution to the fund or to furnish any report, audit or information duly required by the Director of the Employment Department under this chapter. (2) No employer shall make a deduction from the wages or salary of any employee […]
Section 657.571 – Quarterly or annual tax report; form; filing with Department of Revenue.
(1) Every employing unit shall make and file a quarterly report of taxes due under this chapter upon a combined quarterly tax report form prescribed by the Department of Revenue. The report shall be filed with the Department of Revenue at the times and in the manner provided by ORS 316.168 and 316.171. (2) The […]
Section 657.575 – Repayment of default by nonprofit employing unit; conditions.
(1) Notwithstanding any other provision of this chapter, when a nonprofit employing unit is found by the Director of the Employment Department to be in default with respect to payment of taxes required by this chapter, the nonprofit employing unit may elect to satisfy the deficiency together with any interest and penalties thereon, by making […]