Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0239 - Withholding on Fringe Benefits
Universal Citation: OR Admin Rules 150-316-0239
Current through Register Vol. 63, No. 9, September 1, 2024
(1) A fringe benefit is not subject to withholding for Oregon purposes if it is not subject to Oregon income tax.
(2) When a fringe benefit is subject to withholding, the rate of withholding is determined by Oregon withholding tax tables considering total income for the payroll period.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 316.162
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