OAR 150-316-0265: Withholding Payments: Cash Basis
Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07
All withholding is on a cash basis and must be reported on a cash basis. Example: If services are performed in January but not compensated until April, withholding on the wages for those services is reported on the report for the quarter ending June 30.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 316.168
History: Renumbered from 150-316.168(1)-(A), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91
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Official source: https://secure.sos.state.or.us/oard/