Amount withheld is in payment of employee’s 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 (Tax withholding tables to be prepared by department) shall be considered to be in part payment of the tax on such employee’s 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 employee’s wages. [1969 c.493 §29]
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.