See ORS 305.228, 305.990, 305.992, 314.400, 314.410, 314.440, 314.991, 316.992 and the corresponding rules for provisions regarding penalties, misdemeanors, and jeopardy assessments applicable to income tax withholding, statewide transit tax and associated reports.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 316.212

History

REV 78-2017, amend filed 12/28/2017, effective 01/01/2018
Renumbered from 150-316.212, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16
REV 11-2006, f. 12-27-06, cert. ef. 1-1-07
RD 7-1992, f. & cert. ef. 12-29-92
1-69