When an employer fails to withhold income tax from an employee under ORS 316.167, the employee is not relieved from paying income tax under Chapter 305, 314 and 316.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 314.395

History

Renumbered from 150-314.395(1), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16
RD 7-1991, f. 12-30-91, cert. ef. 12-31-91