Or. Admin. Code § 150-316-0355

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-316-0355 - Withholding: Payment and Reports

It is the responsibility of a new employer to register with the department. A registration number must be assigned by the department for use in its administration of the income tax withholding, transit payroll, and statewide transit tax laws. Employers must use the registration number on all reports and payments filed with the department which are for tax programs on the Oregon Quarterly Combined Tax Report and the Statewide Transit Tax Report. A registered employer must submit a report for each reporting period, even though the employer may not have had any payroll during that period. Failure by an employer to obtain remittance forms will not constitute an excuse for failure to report total compensation paid and to remit the tax withheld within the time required by law. This responsibility ceases only after the employer notifies the department that the employer no longer has employees subject to income tax withholding, transit payroll, or statewide transit taxes.

1-69; 12-19-75; RD 10-1983, f. 12-20-83, cert. ef. 12-31-83, Renumbered from 150-316.202(1)-(A); RD 4-1991, f. 12-30-91, cert. ef. 12-31-91; Renumbered from 150-316.202(1), REV 63-2016, f. 8-15-16, cert. ef. 9/1/2016; REV 78-2017, amend filed 12/28/2017, effective1/1/2018

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 316.202