316.167
Withholding of tax required; elective provisions for agricultural employees;
liability of supplier of funds to employer for taxes. (1) Every employer at the time of
the payment of wages to any employee shall deduct and retain from the wages an
amount determined by the Department of Revenue under ORS 316.172. However, in
the case of wages paid to an employee whose services to 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. [1969 c.493 §25; 1975 c.394
§1; 1977 c.604 §2; 1982 s.s.1 c.1 §1; 2019 c.134 §2]
Notes of Decisions
Robblee v. Dep't of Revenue, 942 P.2d 765 (Or. 1997).
· cites it 8× “162 AND ORS 316.167, RESPONSIBLE OFFICERS AND EMPLOYEES OF A CORPORATION ARE PERSONALLY LIABLE FOR ANY TAXES DUE AND NOT PAID TO THE DEPARTMENT.”
McCormick v. Dep't of Revenue, 10 Or. Tax 380 (Or. T.C. 1987).
· cites it 7× “162(3) which provides: “(3) ‘Employer’ means: * * * * * “(b) An officer or employe of a corporation * * * under a duty to perform the acts required of employers by ORS 316.167, 316.182, 316.197, 316.202 and 316.”
Robblee v. Dep't of Revenue, 13 Or. Tax 505 (Or. T.C. 1996).
· cites it 9× “The officers raised a number of defenses, including the defense that their ability to perform their duties under ORS 316.167 1 was excused because a lender controlled the corporation’s finances.”
Olson v. Dep't of Revenue, 744 P.2d 240 (Or. 1987).
· cites it 2× “s definition of "employer": "(a) A person who is in such relation to another person that the person may control the work of that other person and direct the manner in which it is to be done; or "(b) An officer or employe of a corporation, or a member or employe of a partnership,…”
Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992).
“11 Although Oregon law now requires taxpayers to prepay their taxes during the tax year in which income is earned or received, see ORS 316.167 (withholding from wages) and ORS 316.”
Sayles v. Dep't of Revenue, 13 Or. Tax 324 (Or. T.C. 1995).
“ORS 316.167 1 imposes an obligation upon every employer to withhold income taxes from wages and salary paid to employees.”
Dep't of Revenue v. Clark, 17 Or. Tax 218 (Or. T.C. 2003).
“Withholding: Failure to State a Claim Taxpayer, again employing limited and selective focus to justify an attractive but unreasonable conclusion, seizes upon the language of ORS 316.167(2), which provides: *222 “Except in the case of an agricultural employee, the amount withheld…”
Bellotti v. Dep't of Revenue, 12 Or. Tax 543 (Or. T.C. 1993).
· cites it 2× “ORS 316.167 requires every employer to withhold payroll taxes at the time of the payment of wages to any employee.”
Clark v. Dep't of Revenue, 15 Or. Tax 209 (Or. T.C. 2000).
“ORS 316.167(1) provides, in part: “Every employer at the time of the payment of wages to any employee shall deduct and retain from such wages an amount determined, at the employer’s election, either (a) by a ‘percentage method’ withholding table or (b) by ‘wage *211 bracket’…”
Olson v. Dep't of Revenue, 10 Or. Tax 272 (Or. T.C. 1986).
“des: “(3) ‘Employer’ means: “(a) A person who is in such relation to another person that the person may control the work of that other person and direct the manner in which it is to be done; or “(b) An officer or employe of a corporation, or a member or employe of a partnership,…”
Gagon v. Dep't of Revenue, 13 Or. Tax 41 (Or. T.C. 1993).
“162(3)(b) (1987 Replacement Part) defines “employer” as: “An officer or employe of a corporation, or a member or employe of a partnership, who as such officer, employe or member is under a duty to perform the acts required of employers by ORS 316.167, 316.182, 316.197, 316.202…”
— Or. Rev. Stat. § 316.167(1) — 7 cases
Robblee v. Dep't of Revenue, 942 P.2d 765 (Or. 1997).
“162 AND ORS 316.167, RESPONSIBLE OFFICERS AND EMPLOYEES OF A CORPORATION ARE PERSONALLY LIABLE FOR ANY TAXES DUE AND NOT PAID TO THE DEPARTMENT.”
McCormick v. Dep't of Revenue, 10 Or. Tax 380 (Or. T.C. 1987).
“162(3) which provides: “(3) ‘Employer’ means: * * * * * “(b) An officer or employe of a corporation * * * under a duty to perform the acts required of employers by ORS 316.167, 316.182, 316.197, 316.202 and 316.”
Clark v. Dep't of Revenue, 15 Or. Tax 209 (Or. T.C. 2000).
“ORS 316.167(1) provides, in part: “Every employer at the time of the payment of wages to any employee shall deduct and retain from such wages an amount determined, at the employer’s election, either (a) by a ‘percentage method’ withholding table or (b) by ‘wage *211 bracket’…”
Robblee v. Dep't of Revenue, 13 Or. Tax 505 (Or. T.C. 1996).
“The officers raised a number of defenses, including the defense that their ability to perform their duties under ORS 316.167 1 was excused because a lender controlled the corporation’s finances.”
— Or. Rev. Stat. § 316.167(2) — 2 cases
Dep't of Revenue v. Clark, 17 Or. Tax 218 (Or. T.C. 2003).
“Withholding: Failure to State a Claim Taxpayer, again employing limited and selective focus to justify an attractive but unreasonable conclusion, seizes upon the language of ORS 316.167(2), which provides: *222 “Except in the case of an agricultural employee, the amount withheld…”
— Or. Rev. Stat. § 316.167(3) — 3 cases
McCormick v. Dep't of Revenue, 10 Or. Tax 380 (Or. T.C. 1987).
“162(3) which provides: “(3) ‘Employer’ means: * * * * * “(b) An officer or employe of a corporation * * * under a duty to perform the acts required of employers by ORS 316.167, 316.182, 316.197, 316.202 and 316.”
Robblee v. Dep't of Revenue, 942 P.2d 765 (Or. 1997).
“162 AND ORS 316.167, RESPONSIBLE OFFICERS AND EMPLOYEES OF A CORPORATION ARE PERSONALLY LIABLE FOR ANY TAXES DUE AND NOT PAID TO THE DEPARTMENT.”
Robblee v. Dep't of Revenue, 13 Or. Tax 505 (Or. T.C. 1996).
“The officers raised a number of defenses, including the defense that their ability to perform their duties under ORS 316.167 1 was excused because a lender controlled the corporation’s finances.”
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