The amounts deducted from the wages of an employee during any calendar year in accordance with ORS 316.167 and 316.172 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 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.
ORS 316.187
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
Applied in 2 court decisions — leading case Department of Revenue v. Clark (2003)
Most recently applied in Department of Revenue v. Clark (October 2003)
1969 c.493 §29
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.