OAR 150-316-0380: Withholding Penalties

Edition: Current OARD snapshotEffective: 2018-01-01Last verified: 2026-09-07

See ORS 305.228, 305.990, 305.992, 314.400, 314.410, 314.440, 314.991, 316.992 and the corresponding rules for provisions regarding penalties, misdemeanors, and jeopardy assessments applicable to income tax withholding, statewide transit tax and associated reports.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 316.212

History: REV 78-2017, amend filed 12/28/2017, effective 01/01/2018 Renumbered from 150-316.212, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 REV 11-2006, f. 12-27-06, cert. ef. 1-1-07 RD 7-1992, f. & cert. ef. 12-29-92 1-69

This rule cites

ORS 305.228 — resolved
305.990 — resolved
305.992 — resolved
314.400 — resolved
314.410 — resolved
314.440 — resolved
314.991 — resolved
316.992 — resolved

Cited by

No inbound citations found.

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