OAR 150-314-0187: Responsibility for Tax Payments

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

When an employer fails to withhold income tax from an employee under ORS 316.167, the employee is not relieved from paying income tax under Chapter 305, 314 and 316.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 314.395

History: Renumbered from 150-314.395(1), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91

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Official source: https://secure.sos.state.or.us/oard/