Oregon Statutes 657B.330 – Liability of certain officers, members, partners or employees for amounts in default
(1) This section applies to an individual who is one or more of the following:
Terms Used In Oregon Statutes 657B.330
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Employer: means any person that employs one or more employees working anywhere in this state or any agent or employee of such person to whom the duties of the person under this chapter have been delegated. See Oregon Statutes 657B.010
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(a) An officer or employee of a corporation;
(b) A member or employee of a limited liability company; or
(c) A partner in or employee of a limited liability partnership.
(2) In the case of default by an employer subject to ORS § 657B.320, an individual described in subsection (1) of this section who is under a duty to perform the actions required of employers under ORS § 657B.150 shall be personally liable for amounts due under ORS § 657B.150. More than one individual may be jointly and severally liable under this section for amounts due.
(3) If the Director of the Employment Department determines that an amount is due under this section, the director shall issue a notice of assessment to the individual liable under this section by mail to the individual’s last known address of record with the director.
(4) If the director has reason to believe that the individual liable under this section is insolvent, the director may issue a jeopardy assessment as provided under ORS § 657B.370 (4).
(5) Amounts assessed under this section may be reviewed in the manner provided by ORS § 657B.370 (5). [2019 c.700 § 25]