All withholding is on a cash basis and must be reported on a cash basis.

Example: If services are performed in January but not compensated until April, withholding on the wages for those services is reported on the report for the quarter ending June 30.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 316.168

History

Renumbered from 150-316.168(1)-(A), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16
RD 4-1991, f. 12-30-91, cert. ef. 12-31-91