Or. Admin. Code § 150-316-0380

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

Section 150-316-0380 - Withholding Penalties

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.

Or. Admin. Code § 150-316-0380

1-69; RD 7-1992, f. & cert. ef. 12-29-92; REV 11-2006, f. 12-27-06, cert. ef. 1-1-07; Renumbered from 150-316.212, 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 316.212