OAR 150-316-0334: Withholding Tax Payment Requirements for Agricultural Employers

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

An employer of agricultural employees is required to pay Oregon taxes withheld at the same time as federal tax is deposited. Federal tax is the sum of withholding, FICA (social security) and Medicare taxes.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 316.197

History: Renumbered from 150-316.197(1)(b), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 REV 7-1999, f. 12-1-99, cert. ef. 12-31-99 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 10-1984, f. 12-5-84, cert. ef. 12-31-84, Renumbered from 316.197(1)-(B)

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