OAR 150-316-0336: Employee’s Rights

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

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 employee’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 150-316-0295.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 316.197

History: Renumbered from 150-316.197(2), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.197(3) RD 4-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.197(3) RD 10-1984, f. 12-5-84, cert. ef. 12-31-84 RD 10-1983, f. 12-20-83, cert. ef. 12-31-83 12-31-75 1-69 as 150-316.197-(B)

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