(1) Subject to subsection (2) or (3) of this section and if the employee does not claim a different number of withholding exemptions for purposes of this chapter, an employer shall use the exemption certificate filed by the employee with the employer under the income tax withholding provisions of the Internal Revenue Code for determining the number of withholding exemptions to be used in computing the tax to be withheld under ORS 316.167 (Withholding of tax required) and 316.172 (Tax withholding tables to be prepared by department). If a new exemption certificate is not filed as provided under section 1581 of the Tax Reform Act of 1986 (P.L. 99-514) for federal purposes, the employer shall use the same number of withholding exemptions as used for purposes of the Internal Revenue Code for determining the amount of tax to be withheld under ORS 316.167 (Withholding of tax required) and 316.172 (Tax withholding tables to be prepared by department).
(2) The Department of Revenue may require an exemption certificate to be filed on a form prescribed by the department in any circumstance where the department finds that an exemption certificate filed for purposes of the Internal Revenue Code does not properly reflect the number of withholding exemptions allowable under this chapter.
(3) No exemption certificate need be procured from an employee whose wages consist of wages as defined in ORS 316.162 (Definitions for ORS 316.162 to 316.221) (2)(e). [1969 c.493 §28; 1987 c.293 §20; 1997 c.839 §16; 2001 c.660 §41]
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.