Or. Admin. Code § 471-070-5210

Current through Register Vol. 63, No. 12, December 1, 2024
Section 471-070-5210 - Application of Payments
(1) As used in this administrative rule:
(a) "Designated payments" are payments received by the department specifying a specific debt, distraint warrant, or quarter(s) in the case of contributions.
(b) "Legal fees" means fees attributed to the recording or processing of a distraint warrant on behalf of the department for the purpose of collecting amounts owed under ORS chapter 657B pursuant to ORS 657B.300, search fees attributed to garnishments issued to financial institutions pursuant to ORS 18.790, and fees charged by the Department of Revenue pursuant to ORS 293.250.
(c) "Principal" means any balance owing under ORS chapter 657B, excluding legal fees, penalties, and interest.
(d) "Undesignated payments" are payments received by the department that are not specified for a debt, distraint warrant, or quarter(s) in the case of contributions.
(2) Except as otherwise provided by statute, or as directed by a court of competent jurisdiction, payments made to the department by or on behalf of an individual or employer for amounts owed under ORS chapter 657B; legal fees, and related penalties; in accordance with the provisions of ORS chapter 657B shall be identified by the department as either "Designated payments" or "Undesignated payments" and will be credited to the individual's or employer's account in the following order of priority:
(a) Undesignated payments:
(A) To the oldest unwarranted unpaid balance in the following order:
(i) Penalties;
(ii) Interest; and then
(iii) Principal.
(B) After the payment amounts under subsection (a)(A) of this section have been applied, any remaining amounts shall then be credited to the most recent unpaid warranted balance in the following order:
(i) Legal Fees;
(ii) Penalties;
(iii) Interest; and then
(iv) Principal.
(b) Designated payments:
(A) Legal Fees;
(B) Penalties;
(C) Interest; and then
(D) Principal.
(3) The department may identify categories of indebtedness for internal accounting procedures and may retire each category separately in the order of priority set forth in section (2) of this rule.
(4) Nothing in this rule shall be construed in any way as abridging or limiting the authority or powers of the director granted under ORS chapter 657B.
(5) The employees listed in OAR 471-070-0550 may act on behalf of the director for purposes of section (3) and (4) of this rule.
(6) Notwithstanding any instructions to the contrary by or on behalf of the individual or employer, payments will be applied in the manner specified in this rule.
(7) Credit balances will be treated as payments for the purposes of this rule.

Or. Admin. Code § 471-070-5210

ED 4-2023, adopt filed 07/31/2023, effective 8/1/2023

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.040, 657B.120, 657B.150, 657B.240, 657B.300, 657B.320, 657B.330, 657B.370, 657B.430, 657B.910, 657B.920 & 293.250