- (1) A fringe benefit is not subject to withholding for Oregon purposes if it is not subject to Oregon income tax.
- (2) When a fringe benefit is subject to withholding, the rate of withholding is determined by Oregon withholding tax tables considering total income for the payroll period.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 316.162
History
Renumbered from 150-316.162(2)-(C), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16
RD 7-1988, f. 12-19-88, cert. ef. 12-31-88