Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0336 - Employee's Rights
Universal Citation: OR Admin Rules 150-316-0336
Current through Register Vol. 63, No. 9, September 1, 2024
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).
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 316.197
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