Or. Admin. Code § 150-316-0336 - Employee's Rights

Recourse against an employer in regard to taxes on wages withheld and reported, but not paid to the Department of Revenue, is exclusively that of the state. An employe's rights as to any such tax withheld, reported and unpaid are those of a tax credit or refund as provided in ORS 316.187 and OAR 150-316.187-(A).

Notes

Or. Admin. Code § 150-316-0336

1-69 as 150-316.197-(B); 12-31-75; RD 10-1983, f. 12-20-83, cert. ef. 12-31-83; RD 10-1984, f. 12-5-84, cert. ef. 12-31-84; RD 4-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.197(3); RD 7-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.197(3); Renumbered from 150-316.197(2), REV 63-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.197