OAR 410-141-3630: MCE Assessment: Determining Assessment Liability on Failure to File

(1) In the case of a failure by the MCE to file a report or to maintain necessary and adequate records, the Authority shall determine the MCE assessment liability according to the best of its information and belief. (2) Best of its information and belief means the Authority shall use evidence available to the Authority at the time of the determination on which a reasonable person would rely on to determine the assessment. (3) The Authority's determination of assessment liability shall be the basis for the assessment due in any notice of proposed action.