An employer of agricultural employees is required to pay Oregon taxes withheld at the same time as federal tax is deposited. Federal tax is the sum of withholding, FICA (social security) and Medicare taxes.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 316.197

History

Renumbered from 150-316.197(1)(b), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16
REV 7-1999, f. 12-1-99, cert. ef. 12-31-99
RD 4-1991, f. 12-30-91, cert. ef. 12-31-91
RD 10-1984, f. 12-5-84, cert. ef. 12-31-84, Renumbered from 316.197(1)-(B)