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20 chapters · 1,901 sections in this title.
ORS 316.177 Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis
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(1) If an employee provides the employer with a withholding statement or exemption certificate under ORS 316.182, the employer may rely upon the instruction provided by the employee. If the employee instructs the employee’s employer to withhold an amount of tax from the employee’…
ORS 316.182 Withholding statement of exemption certificate; default withholding rate
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(1) The Department of Revenue may require a withholding statement or an exemption certificate to be filed on a form prescribed by the department for purposes of an employee instructing the employee’s employer of the proper amount of tax to withhold from the employee’s pay, or of …
ORS 316.187 Amount withheld is in payment of employee’s tax
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The amounts deducted from the wages of an employee during any calendar year in accordance with ORS 316.167 and 316.172 shall be considered to be in part payment of the tax on such employee’s income for the taxable year which begins within such calendar year, and the return made b…
ORS 316.189 Withholding of state income taxes from certain periodic payments
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(1) As used in this section: (a) “Commercial annuity” means an annuity, endowment or life insurance contract issued by an insurance company authorized to transact insurance in the State of Oregon. (b) “Department” means the Oregon Department of Revenue. (c) “Designated distributi…