Or. Admin. Code § 411-069-0050

Current through Register Vol. 63, No. 12, December 1, 2024

Section 411-069-0050 - Filing an Amended Report

(1) Claims for refunds or payments for additional assessment must be submitted by the facility on a form approved by the Department. The facility must provide all information required on the report. The Department may audit the facility, request additional information, or request an informal conference prior to granting a refund or as part of its review of a payment of a deficiency.

(2) Claim for refund.

(a) If the amount of the assessment due is less than the amount paid by the facility and the facility does not then owe an assessment for any other calendar period, the overpayment may be refunded by the Department to the facility. The facility may request a refund by amending their quarterly report and submitting a written request for refund to the Department, or the facility may request a refund when filing their nursing facility financial statement or revenue report.

(b) If there is an amount due from the facility for any past due assessments or penalties, the refund otherwise allowable shall be applied to the unpaid assessments and penalties and the facility so notified.

(3) Payment of deficiency.

(a) If the amount of the assessment is more than the amount paid by the facility, the facility may file a corrected report on a form approved by the Department and pay the deficiency at any time. The penalty under OAR 411-069-0080 shall stop accruing after the Department receives payment of the total deficiency for the calendar quarter; and

(b) If there is an error in the determination of the assessment due, the facility may describe the circumstances of the late additional payment with the late filing of the amended report. The Department, at its sole discretion, may determine that a late additional payment does not constitute a failure to file a report or pay an assessment giving rise to the imposition of a penalty. In making this determination, the Department shall consider the circumstances, including but not limited to nature and extent of error, facility explanation of the error, evidence of prior errors, and evidence of prior penalties (including evidence of informal dispositions or settlement agreements). This provision only applies if the facility has filed a timely original return and paid the assessment identified in the return.

(4) If the Department discovers or identifies information in the administration of these assessment rules that it determines may give rise to the issuance of a notice of proposed action or the issuance of a refund, the Department shall issue notification pursuant to OAR 411-069-0100.

Or. Admin. Code § 411-069-0050

OMAP 3-2005, f. & cert. ef. 2-1-05; DMAP 2-2008, f. & cert. ef. 1-25-08; Renumbered from 410-050-0461, SDP 3-2011, f. & cert. ef. 2-1-11; SPD 41-2013(Temp), f. & cert. ef. 10-7-13 thru 4-5-14; APD 7-2014, f. & cert. ef. 4-1-14

Stat. Auth.: ORS 409.050, 410.070 & 411.060

Stats. Implemented: ORS 409.750 & OL 2003 Ch. 736