Quarterly or annual tax report
- • form
- • filing with Department of Revenue
(1) Every employing unit shall make and file a quarterly report of taxes due under this chapter upon a combined quarterly tax report form prescribed by the Department of Revenue. The report shall be filed with the Department of Revenue at the times and in the manner provided by ORS 316.168 (Employer required to file combined quarterly tax report) and 316.171 (Application of tax and report to administration of tax laws).
(2) The report of taxes due under this chapter may be filed annually, in the time, form and manner prescribed by the Department of Revenue, if:
(a) The employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a private home, local college club or local chapter of a college fraternity or sorority; and
(b) In any calendar quarter, total domestic service cash remuneration is $1,000 or more. [1999 c.461 §2 (enacted in lieu of 657.570); 2003 c.112 §1]
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.