ORS
316.187¹
Amount withheld is in payment of employees tax
The amounts deducted from the wages of an employee during any calendar year in accordance with ORS 316.167 (Withholding of tax required) and 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) shall be considered to be in part payment of the tax on such employees income for the taxable year which begins within such calendar year, and the return made by the employer pursuant to ORS 316.202 (Reports by employer) shall be accepted by the Department of Revenue as evidence in favor of the employee of the amounts so deducted from the employees wages. [1969 c.493 §29]
1 Legislative Counsel Committee, CHAPTER 316—Personal Income Tax, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html (2019) (last accessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2019, Chapter 316, https://www.oregonlegislature.gov/bills_laws/ors/ano316.html (2019) (last accessed May 16, 2020).
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
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