(1) An employer required to make a combined quarterly tax and assessment payment under ORS 316.168 shall make the payment by means of electronic funds transfer if the 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. [1997 c.299 §2; 2001 c.28 §6]Section: Previous 316.191 316.192 316.193 316.194 316.195 316.196 316.197 316.198 316.200 316.202 316.205 316.207 316.209 316.210 316.212 Next
Last modified: August 7, 2008