1. (1) If an agricultural employer is subject to a tax program (in addition to withholding tax) for example, Tri-Met or Lane Transit tax, the employer is required to file the Oregon Combined Payroll Tax Report quarterly. The withholding portions of the Oregon Combined Payroll Tax Report may still be filed annually on Form WA. The annual agricultural return is due by January 31 of the following year.

2. (2) An agricultural employer subject to the statewide transit tax must file the Statewide Transit Tax Report annually regardless of subjectivity to any other tax program.

   [Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).]

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 316.202

History

REV 78-2017, amend filed 12/28/2017, effective 01/01/2018
Renumbered from 150-316.202(4), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16
RD 4-1991, f. 12-30-91, cert. ef. 12-31-91