Or. Admin. Code § 860-100-0120

Current through Register Vol. 63, No. 12, December 1, 2024
Section 860-100-0120 - Estimated Report
(1) For any quarter for which a telecommunications provider fails to file a contribution report as required by these rules, the Commission may make a proposed contribution assessment based upon any information available to the Commission.
(2) The proposed assessment will include a late payment fee equal to 9 percent of the proposed assessment amount, up to a maximum of $500 for that quarter.
(3) Each proposed assessment will bear interest on the amount proposed at the rate of 9 percent per annum from the day the contribution amount was originally due.
(4) The Commission's proposed assessment for a non-filed contribution report must be made no later than three years after the contribution report's due date.
(5) Notwithstanding section (4) of this rule, if the telecommunications provider did not hold a certificate of authority and was required to do so in order to provide service, the Commission has an unlimited time to propose an assessment for the time period represented by the non-filed contribution report. The proposed assessment will include all late payment fees and interest as specified in this rule.
(6) Prior to the expiration of the period allowed for filing a petition for a hearing, the telecommunications provider may file its contribution report. The Commission will accept the report and calculate late report fees, late payment fees, and interest in accordance with the original due date for that quarter's contribution report and payment, if any, accompanying the report.

Or. Admin. Code § 860-100-0120

Renumbered from 860-032-0630, PUC 5-2016, f. & cert. ef. 11/22/2016; PUC 8-2020, amend filed 12/30/2020, effective 1/1/2021

Statutory/Other Authority: ORS 183, ORS 192, ORS 756 & ORS 759

Statutes/Other Implemented: ORS 756.040, ORS 759.015 & ORS 759.425