Withholding statement or exemption certificate
- • default withholding rate
Withholding statement of exemption certificate; default withholding rate. (1) The Department of Revenue may require a withholding statement or an exemption certificate to be filed on a form prescribed by the department for purposes of an employee instructing the employees employer of the proper amount of tax to withhold from the employees pay, or of the employees exemption from withholding requirements.
(2) A withholding statement or exemption certificate need not 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).
(3) If a statement or certificate is not provided to the employer as required under subsection (1) of this section, the employer shall withhold tax from the wages paid to the employee at the rate of eight percent of the wages. [1969 c.493 §28; 1987 c.293 §20; 1997 c.839 §16; 2001 c.660 §41; 2019 c.134 §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