Or. Admin. Code § 150-316-0380 - Withholding Penalties
See ORS 305.228, 305.990, 305.992, 314.400, 314.410, 314.440, 314.991, 316.992 and the corresponding rules for provisions regarding penalties, misdemeanors, and jeopardy assessments applicable to income tax withholding, statewide transit tax and associated reports.
Notes
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 316.212
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