Or. Admin. R. 150-314-0187 - Responsibility for Tax Payments

When an employer fails to withhold income tax from an employee under ORS 316.167, the employee is not relieved from paying income tax under Chapter 305, 314 and 316.


Or. Admin. R. 150-314-0187
RD 7-1991, f. 12-30-91, cert. ef. 12-31-91; Renumbered from 150-314.395(1), REV 32-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.395

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