Or. Admin. Code § 150-316-0334

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-316-0334 - Withholding Tax Payment Requirements for Agricultural Employers

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.

Or. Admin. Code § 150-316-0334

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

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.197