Taxes withheld during any calendar year shall be allowed as a credit for the taxable year of the taxpayer which begins in that calendar year. For example, where an employee is on a fiscal year ending June 30, 1969, he would credit the tax withheld on his wages for the calendar year 1968.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 316.187

History

Renumbered from 150-316.187-(B), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16
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