Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0297 - Where Taxpayer Reports on Fiscal Year Basis
Universal Citation: OR Admin Rules 150-316-0297
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 316.187
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