ORS 657.148: Compliance with federal requirements for collection and payment of federal taxes.

For purposes of ORS 657.144 (1) and 657.146, the Employment Department shall follow the procedures and regulations adopted by the United States Department of Labor and the federal Internal Revenue Service that relate to the collection and payment of federal income tax withholding amounts on benefits paid to individuals under this chapter. [1995 c.556 §56; 1997 c.133 §3] (Generally)