The provisions of the income tax laws in ORS chapters 305 and 314 and this chapter, relating to penalties, misdemeanors and jeopardy assessments, apply to employers subject to the provisions of ORS 316.162 to 316.221, and for these purposes any amount deducted or required to be deducted and remitted to the Department of Revenue under ORS 316.162 to 316.221 is considered the tax of the employer and with respect to such amount the employer is considered as a taxpayer. [1969 c.493 §34; 1982 s.s.1 c.16 §10; 1985 c.87 §5]
(Professional Athletic Teams)
Section: Previous 316.198 316.200 316.202 316.205 316.207 316.209 316.210 316.212 316.213 316.214 316.215 316.216 316.217 316.218 316.219 NextLast modified: August 7, 2008