Or. Admin. R. 150-316-0336
Recourse against an employer in regard to taxes on wages withheld and reported, but not paid to the Department of Revenue, is exclusively that of the state. An employee’s rights as to any such tax withheld, reported and unpaid are those of a tax credit or refund as provided in ORS 316.187 and OAR 150-316-0295.
ORS 305.100
ORS 316.197
Renumbered from 150-316.197(2), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16
RD 7-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.197(3)
RD 4-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.197(3)
RD 10-1984, f. 12-5-84, cert. ef. 12-31-84
RD 10-1983, f. 12-20-83, cert. ef. 12-31-83
12-31-75
1-69 as 150-316.197-(B)