Oregon Statutes 657.676 – Reconsideration of determinations; conditions; rules; hearing and review
(1) Upon motion of the Director of the Employment Department or upon application of an interested employer, the director may reconsider a determination of employer subjectivity, tax rate or tax assessment, irrespective of whether the determination has become final. The director may reconsider a determination when there is evidence of:
Terms Used In Oregon Statutes 657.676
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- employee: means any person, including aliens and minors, employed for remuneration or under any contract of hire, written or oral, express or implied, by an employer subject to this chapter in an employment subject to this chapter. See Oregon Statutes 657.015
- employer: means any employing unit which employs one or more individuals in an employment subject to this chapter in each of 18 separate weeks during any calendar year, or in which the employing unit's total payroll during any calendar quarter amounts to $1,000 or more. See Oregon Statutes 657.025
- employment: includes service that is:
(a) Subject to the tax imposed by the Federal Unemployment Tax Act; or
(b) Required to be covered under this chapter as a condition for employers to receive a full tax credit against the tax imposed by the Federal Unemployment Tax Act. See Oregon Statutes 657.030
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(a) Computation errors;
(b) Clerical errors;
(c) Misinformation provided to a party by the Employment Department;
(d) Facts not previously known to the department; or
(e) Errors caused by misapplication of law by the department.
(2) The reconsideration shall be accomplished by the director or any employee the director may designate for the purpose, in accordance with rules adopted by the director. The director or designated employee may make a new determination, which is subject to hearing, review and appeal in accordance with ORS § 657.485 and 657.679 to 657.684. [1977 c.538 § 13; 2007 c.88 § 1]
[1959 c.376 § 3; renumbered 657.700]