Circumstances in which person other than employer required to withhold tax
(1) If a lender, surety or other person who is not an employer with respect to an employee pays wages directly to the employee, or to an agent on behalf of the employee, the lender, surety or other person shall deduct and retain from the wages, and shall be liable to this state for, an amount equal to the amount required to be withheld from the employee’s wages by the employer under ORS 316.167 (Withholding of tax required).
(2) A lender, surety or other person described under this section shall file a combined quarterly tax report and make payment of the tax or assessment that is due in the time and manner prescribed for employers under ORS 316.168 (Employer required to file combined quarterly tax report).
(3) Amounts paid under this section shall be credited against the liability of the employer under ORS 316.167 (Withholding of tax required).
(4) A lender, surety or other person described under this section shall be considered to be an employer with respect to withholdings made under this section or required to be made under this section for purposes of ORS 316.191 (Withholding taxes at time and in manner other than required by federal law), 316.197 (Payment to department by employer), 316.202 (Reports by employer), 316.207 (Liability for tax) and 316.212 (Application of penalties, misdemeanors and jeopardy assessment).
(5) The employer of an employee that receives wages from a lender, surety or other person shall not be discharged from any liability or other obligation under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) except as provided for in subsection (3) of this section. [1997 c.133 §6]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information