justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 316 — Personal Income Tax

ORS 316.162. by a mass transit district and administered by the Department of Revenue under ORS 305.620, shall make and file a combined quarterly tax and assessment report upon a form prescribed by the department. (2) The report shall be filed with the Department of Revenue on or before the last day of the month following the quarter to which the report relates and shall be deemed received on the date of mailing, as provided in ORS 305.820. (3) The report shall be accompanied by payment of any tax or assessment due and a combined tax and assessment payment coupon prescribed by the department. The employer shall indicate on the coupon the amount of the total payment and the portions of the payment to be paid to each of the tax or assessment programs. (4) The Department of Revenue shall credit the payment to the tax or assessment programs in the amounts indicated by the employer on the coupon and shall promptly remit the payments to the appropriate taxing or assessing body. (5) If the employer fails to allocate the payment on the coupon, the department shall allocate the payment to the proper tax or assessment programs on the basis of the percentage the payment bears to the total amount due. (6) The Department of Revenue shall distribute copies of the combined quarterly tax and assessment report and the necessary tax or assessment payment information to each of the agencies charged with the administration of a tax or assessment covered by the report. (7) The Department of Revenue, the Employment Department and the Department of Consumer and Business Services shall develop a system of account numbers and assign to each employer a single account number representing all of the tax and assessment programs included in the combined quarterly tax and assessment report.
ORS Chapter 316 — Personal Income Tax

ORS 316.167. (2) For tax years beginning on or after January 1, 2007, the Department of Revenue may by rule prescribe a withholding percentage that reflects the departments best estimate of state personal income tax attributable to qualifying compensation. If a withholding percentage is established by rule, a person described in subsection (1) of this section shall withhold at the percentage established by rule in lieu of subsection (1) of this section and the state personal income tax withholding requirements under ORS 316.167. (3) A person who withholds amounts under this section shall pay the amounts withheld to the Department of Revenue and shall file combined quarterly tax and assessment reports in accordance with ORS 316.168. (4) A person who is required to withhold amounts under this section shall file, in addition to any other reports required by law, a report with the Oregon Film and Video Office, reporting: (a) The total amount of qualifying compensation paid by the person; (b) The names, taxpayer identification numbers and amounts of qualifying compensation paid to each employee receiving qualifying compensation during the period during which the qualifying film production was produced; (c) The total amount withheld under this section for the period during which the qualifying film production was produced; and (d) Any other information required by the office. (5) The report must be filed with the office as soon as is practicable following completion of the qualifying film production or, in the case of a qualifying film production that consists of commercials, annually on or before January 31 of the year following the year in which the commercials were produced. The office shall report the total amount reported by each person under subsection (4)(c) of this section to the department. (6) Notwithstanding ORS 316.171 or other law governing claims for refund of withheld amounts under ORS 316.162 to 316.221, a person who withholds amounts under this section may not file a claim for refund with respect to any amount shown as having been withheld or any payment accompanying a report filed under ORS 316.162 to 316.221 for a reporting period that overlaps a period for which a report is filed under subsection (4) of this section.
ORS Chapter 316 — Personal Income Tax

ORS 316.168. employer is required to make federal payroll tax payments electronically. (2) The Department of Revenue may adopt rules that provide exemptions from the requirement that combined quarterly tax and assessment payments be paid by electronic funds transfer when the taxpayer is disadvantaged by required payment by electronic funds transfer. (3) The Department of Revenue may accept electronically filed payments voluntarily submitted by an employer who is not required to pay by means of electronic funds transfer. (4) As used in this section, the term electronic funds transfer has the meaning given that term in ORS 293.525.
ORS Chapter 316 — Personal Income Tax

ORS 316.169. Circumstances in which person other than employer required to withhold tax. (1) If a lender, surety or other person who is not an employer with respect to an employee pays wages directly to the employee, or to an agent on behalf of the employee, the lender, surety or other person shall deduct and retain from the wages, and shall be liable to this state for, an amount equal to the amount required to be withheld from the employees wages by the employer under ORS 316.167 and 320.550. (2) A lender, surety or other person described under this section shall file a combined quarterly tax report and make payment of the tax or assessment that is due in the time and manner prescribed for employers under ORS 316.168. (3) Amounts paid under this section shall be credited against the liability of the employer under ORS 316.167 and 320.550. (4) A lender, surety or other person described under this section shall be considered to be an employer with respect to withholdings made under this section or required to be made under this section for purposes of ORS 316.191,
ORS Chapter 316 — Personal Income Tax

ORS 316.171. Application of tax and report to administration of tax laws. Except as provided in this section and ORS 314.840, 316.168, 316.197, 316.202 and 657.571, the statutes and regulations applicable to each agency, requiring a report and imposing a tax, shall govern as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, judicial appeals, stays of collection pending appeal, confidentiality of returns and the related penalties, and the related procedures.
ORS Chapter 316 — Personal Income Tax

ORS 316.172. the employer consist solely of labor in connection with the planting, cultivating or harvesting of seasonal agricultural crops, the employer may elect to withhold two percent of the total wages paid without regard to any exemption from withholding requirements. (2) If a lender, surety or other person who supplies funds to or for the account of an employer for the purpose of paying wages of the employees of the employer has actual notice or knowledge that the employer does not intend to or will not be able to make timely payment or deposit of the tax required to be deducted and withheld, the lender, surety or other person shall be liable to the State of Oregon in a sum equal to the taxes together with interest which are not timely paid over to the department. This liability shall be limited to the principal amount supplied by the lender, surety or other person, and any amounts so paid to the department shall be credited against the liability of the employer. (3) With the approval of the Oregon Department of Administrative Services, the department may enter into contracts with banking institutions including but not limited to Federal Reserve Banks, incorporated banks, trust companies, domestic building and loan associations, savings and loan associations or credit unions authorizing them to receive as financial agents of the department any tax required to be withheld and paid to the department.
ORS Chapter 316 — Personal Income Tax

ORS 316.177. Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis. (1) If an employee provides the employer with a withholding statement or exemption certificate under ORS 316.182, the employer may rely upon the instruction provided by the employee. If the employee instructs the employees employer to withhold an amount of tax from the employees pay or claim exemption from withholding, and as of the time the instruction was made there was no reasonable basis for the instruction, the Department of Revenue shall assess and collect from the employee a penalty of $500. (2) The penalty imposed under this section is in addition to any other penalty imposed by law. Any employee against whom a penalty is assessed under this section may appeal to the tax court as provided in ORS 305.404 to 305.560. If the penalty is not paid within 10 days after the order of the tax court becomes final, the department may record the order and collect the amount assessed without interest in the same manner as income tax deficiencies are recorded and collected under ORS 314.430. (3) The department may waive all or any part of the penalty imposed under subsection (1) of this section if the income tax liability of the employee for the taxable year is equal to or less than the sum of: (a) The credits against taxes allowed for purposes of this chapter; and (b) The payments of estimated tax which are considered payments on account of the tax liability of the employee under ORS 316.579 and 316.583.
ORS Chapter 316 — Personal Income Tax

ORS 316.182. 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 (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.
ORS Chapter 316 — Personal Income Tax

ORS 316.187. (8) For purposes of subsections (2) and (4) of this section, the term required installment means the amount of the installment that would be due if the estimated tax were equal to the least of: (a) Ninety percent of the tax shown on the return for the taxable year (or, if no return is filed, 90 percent of the tax for such year); (b) If the preceding taxable year was a taxable year of 12 months, the percentage of the tax shown on the return filed by the individual for the preceding taxable year that is established by the Department of Revenue by rule; or (c) Ninety percent of the tax for the taxable year computed by placing on an annualized basis the taxable income for the months in the taxable year ending before the month in which the installment is required to be paid. (9) For purposes of subsection (8) of this section: (a) If an amended return is filed on or before the return due date (determined with regard to any extension of time granted to the taxpayer), then the term return means the amended return. (b) If during initial processing of the return the department adjusts the amount of tax due, then the term tax shown on the return means the tax as adjusted by the department. This paragraph shall not apply if it is ultimately determined that the adjustment was improper. (c) The department shall consider the provisions of section 6654 of the Internal Revenue Code.
ORS Chapter 316 — Personal Income Tax

ORS 316.191. Withholding taxes at time and in manner other than required by federal law; rules. Notwithstanding the provisions of ORS 316.197: (1) When adherence to the federal withholding system creates an undue burden on an employer, the employer may request and the Department of Revenue may permit that taxes be withheld and paid over within a time and in a manner other than that required under federal law. (2) If the department permits the modification of the time and manner of withholding and payment of taxes under this section the method of withholding and payment permitted shall, whenever possible, provide for withholding and payment in a manner similar to that required for other employers required to deduct and retain similar amounts of income taxes from wages paid to their employees in Oregon. (3) The department shall adopt rules establishing the manner in which an employer may request a modification under this section, and may by rule prescribe a modification of the time and manner of withholding and payment of taxes in such instances as it considers necessary. The department may adopt by rule any exceptions to federal withholding requirements that have been adopted by the Internal Revenue Service.
ORS Chapter 316 — Personal Income Tax

ORS 316.193. Withholding of state income taxes from federal retired pay for members of uniformed services. (1) The Department of Revenue may enter into an agreement with the appropriate United States agency or instrumentality for the voluntary withholding of state income taxes from the retired pay of members of the uniformed services under the provisions of section 654, Public Law 98-525. The department is hereby authorized to do all acts and comply with any requirements necessary to enable retired members of the uniformed services to elect voluntary withholding of state income taxes from their retired pay. (2) The department may establish by rule a minimum monthly amount to be withheld and paid over for any member electing voluntary withholding of state income taxes under an agreement entered into under subsection (1) of this section. (3) Notwithstanding ORS 314.835 or 314.840, the department may disclose to the Department of Defense the name, address or Social Security number of any member electing voluntary withholding of state income taxes whenever necessary to enable the Department of Defense to implement such withholding under the terms of an agreement entered into under subsection (1) of this section. (4) As used in this section: (a) Member means any person retired from a regular or reserve component of one of the uniformed services, who has Oregon personal income tax liability in connection with the receipt of retired pay. (b) Retired pay means pay and benefits received based on conditions of the federal retirement law, pay grade, years of service, date of retirement, transfer to Fleet Reserve or Fleet Marine Corps Reserve or disability. (c) Uniformed services means the Army, Navy, Air Force, Marine Corps, Coast Guard, commissioned corps of the United States Public Health Service and the commissioned corps of the National Oceanic and Atmospheric Administration. [1985 c.87 8] Note:
ORS Chapter 316 — Personal Income Tax

ORS 316.194. Withholding from lottery prize payments; rules. (1) If a lottery prize payment for a prize is $1,500 or more, and the payment is made to an individual, the Oregon State Lottery Commission shall withhold eight percent of the payment. A payment made to a partnership, estate, trust or corporation shall not be subject to the withholding of tax. (2) The commission shall pay to the Department of Revenue any amounts withheld under this section in the time and manner provided by the department by rule. (3) If a prize exceeds $600, the commission shall provide the prize recipient an income reporting form indicating the amount of the prize payment being made. At the request of the prize recipient or the department, the commission shall provide the requester a copy of an income reporting form provided under this subsection.
ORS Chapter 316 — Personal Income Tax

ORS 316.196. Withholding of state income taxes from federal retirement pay for civil service annuitant. (1) The Department of Revenue may enter into an agreement with the United States Office of Personnel Management for the voluntary withholding of state income taxes from the retirement pay of United States civil service annuitants under the provisions of section 1705 of Public Law 97-35. The department is hereby authorized to do all acts and comply with any requirements necessary to enable retired United States civil servants to elect voluntary withholding of state income taxes from their retirement pay. (2) The department shall establish by rule a procedure under which a United States civil service annuitant may request voluntary withholding under an agreement entered into under subsection (1) of this section. The procedure may include a minimum monthly amount to be withheld and paid over to the state. (3) Notwithstanding ORS 314.835 or 314.840, the department may disclose to the United States Office of Personnel Management the name, address or Social Security number of any United States civil service annuitant electing voluntary withholding of state income taxes whenever necessary to enable the United States Office of Personnel Management to implement such withholding under the terms of an agreement entered into under subsection (1) of this section. (4) As used in this section: (a) Civil service annuitant means any person retired from the federal civil service who has Oregon personal income tax liability in connection with the receipt of retirement pay. Civil service annuitant includes a survivor annuitant within the meaning of Title 5, United States Code, section 8331. (b) Retirement pay means regular, recurring monthly annuity payments received based on conditions of federal retirement law, but does not include retired pay as defined in ORS 316.193. [1985 c.87 7] Note:
ORS Chapter 316 — Personal Income Tax

ORS 316.197. Payment to department by employer; interest on delinquent payments. (1)(a) Except as provided under ORS 316.191 or paragraph (b) of this subsection, within the time that each employer is required to pay over taxes withheld for federal income tax purposes for any period, the employer shall pay over to the Department of Revenue or to a financial agent of the department the amounts required to be withheld under ORS 316.167, 316.172 and 320.550 for the same period. Any employer not required to withhold federal income taxes for any period but who is required to deduct and retain amounts from wages paid to an employee under ORS 316.167, 316.172 and 320.550 for the same period shall pay over to the department, or financial agent of the department, taxes withheld for the period, within the time and in the manner, as if the employer were required to withhold taxes for the period under federal law. (b) Notwithstanding the provisions of paragraph (a) of this subsection, any employer of agricultural employees who is not required to withhold federal income taxes for any period but who is required to deduct and retain amounts from wages paid to those employees under ORS 316.167 and 316.172 shall pay over to the department, or financial agent of the department, taxes so withheld at the same time and for the same period for which the employer is required to pay over employer and employee taxes under chapter 21 of the Internal Revenue Code (Federal Insurance Contributions Act). (2) Every amount so paid over shall be accounted for as part of the collections under this chapter. No employee has any right of action against an employer in respect of any moneys deducted from wages and paid over in compliance or intended compliance with this section. (3) If any amount required to be withheld and paid over to the department is delinquent, interest shall accrue at the rate prescribed under ORS 305.220 on that amount from the last day of the month following the end of the calendar quarter within which the amount was required to be paid to the department to the date of payment. The provisions of this subsection shall not relieve any employer from liability for a late payment penalty under any other provision of law.
ORS Chapter 316 — Personal Income Tax

ORS 316.198. Payment by electronic funds transfer; phase-in; rules. (1) An employer required to make a combined quarterly tax and assessment payment under ORS
ORS Chapter 316 — Personal Income Tax

ORS 316.209. Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller. (1) For purposes of ORS 316.162 to
ORS Chapter 316 — Personal Income Tax

ORS 316.212. Applicability of other provisions of tax law; employer as taxpayer. The provisions of the income tax laws in ORS chapters 305 and 314 and this chapter, as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, judicial appeals, stays of collection pending appeal, confidentiality of returns and the related penalties, and the related procedures, apply to employers subject to the provisions of ORS 316.162 to 316.221 and 320.550, and for these purposes any amount deducted or required to be deducted and remitted to the Department of Revenue under ORS 316.162 to
ORS Chapter 316 — Personal Income Tax

ORS 316.213. Definitions for ORS 316.213 to 316.219. (1) As used in ORS 316.213 to 316.219: (a) Duty days means the days during the tax year from the beginning of the official preseason training period of a professional athletic team through the last game in which the professional athletic team competes or is scheduled to compete during the tax year. (b) Member of a professional athletic team means an athlete or other individual rendering service to a professional athletic team if the compensation of the athlete or other individual exceeds $50,000 in a tax year. (2) The Department of Revenue may further define by rule the terms defined in this section in a manner consistent with this section.
ORS Chapter 316 — Personal Income Tax

ORS 316.214. Withholding requirements for members of professional athletic teams. (1) A person who transacts business in the State of Oregon and who pays wages, salary, bonuses or other taxable income to a member of a professional athletic team, in lieu of the withholding requirements under ORS 316.167, shall withhold eight percent of the income as provided in this section and by rule of the Department of Revenue. (2) The person withholding amounts under this section shall pay the amounts withheld to the Department of Revenue at the time and in the manner prescribed by the department by rule. (3) If the member of a professional athletic team is a resident of the State of Oregon, all compensation paid to the member, whether or not attributable to duty days, is subject to withholding under this section. (4) If the member of a professional athletic team is not a resident of the State of Oregon, a portion of the compensation paid to the member is subject to withholding under this section. The portion subject to withholding is that portion of compensation received for the tax year that bears the same ratio to total compensation received for the tax year as the number of duty days within this state bears to the total number of duty days spent both within and outside this state during the tax year. (5) Notwithstanding the description of the portion of compensation subject to withholding in subsection (4) of this section, the Department of Revenue may provide by rule alternative methodologies for determining the portion of compensation subject to withholding under this section that the department determines to be fair and equitable.