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Oregon Revised Statutes

Intergovernmental Tax Relations

Local

Local

305.620Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals 305.625State and political subdivisions are employers for purpose of withholding city or county income tax 305.630Compliance with city or county income tax ordinance required 305.635Rate of withholding to be designated by city or county; forms 305.640Discrimination among employers prohibited 305.645Department of Revenue to provide services to political subdivisions