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Oregon Revised Statutes

Collection of Tax at Source of Payment

Generally

Generally

316.162Definitions for ORS 316.162 to 316.221 316.164When surety bond or letter of credit required of employer; enforcement 316.167Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes 316.168Employer required to file combined quarterly tax report 316.169Circumstances in which person other than employer required to withhold tax 316.171Application of tax and report to administration of tax laws 316.172Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers 316.177Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis 316.182Withholding statement of exemption certificate; default withholding rate 316.187Amount withheld is in payment of employee’s tax 316.189Withholding of state income taxes from certain periodic payments 316.191Withholding taxes at time and in manner other than required by federal law; rules 316.193Withholding of state income taxes from federal retired pay for members of uniformed services 316.194Withholding from lottery prize payments; rules 316.196Withholding of state income taxes from federal retirement pay for civil service annuitant 316.197Payment to department by employer; interest on delinquent payments 316.198Payment by electronic funds transfer; phase-in; rules 316.202Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules 316.207Liability for tax; warrant for collection; conference; appeal 316.209Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller 316.212Applicability of other provisions of tax law; employer as taxpayer