Or. Admin. R. 150-316-0297 - Where Taxpayer Reports on Fiscal Year Basis

Taxes withheld during any calendar year shall be allowed as a credit for the taxable year of the taxpayer which begins in that calendar year. For example, where an employee is on a fiscal year ending June 30, 1969, he would credit the tax withheld on his wages for the calendar year 1968.

Notes

Or. Admin. R. 150-316-0297

1-69; Renumbered from 150-316.187-(B), REV 63-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.187