OAR 471-031-0142: Acquiring an Employing Entity: Active or Inactive

(1) When an employer begins business and has or expects to have payroll for employees, or when the Tax Section makes a determination that a business has or expects to have payroll for employees, the Employment Department Tax Section may open an account for purposes under ORS Chapter 657. (2) The Employment Department Tax Section may close an account when an employer ceases operations and reports the closure of the business to the Tax Section, or when the Tax Section makes a determination that the business is not likely to have additional payroll. (3) For the purposes of ORS 657.430 and 657.480, when an employing unit acquires a business that no longer has an open account the tax rate assigned the acquiring employing unit will be based solely on the experience of the acquiring employing unit and any of its predecessors. (4) For the purposes of ORS 657.430 and 657.480, a business with a closed account may request that the Tax Section reopen the account. The Tax Section may reopen a closed account only in circumstances where the business owner entity is the same and where the business activity is the same or substantially the same as prior to the closing.