Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 316.182

Withholding statement of exemption certificate; default withholding rate

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      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 employee’s employer of the proper amount of tax to withhold from the employee’s pay, or of the employee’s 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. [1969 c.493 §28; 1987 c.293 §20; 1997 c.839 §16; 2001 c.660 §41; 2019 c.134 §6]

 

      316.185 [1953 c.304 §23; 1955 c.129 §1; subsection (5) derived from 1955 c.129 §2; 1965 c.26 §4; repealed by 1969 c.493 §99]

Notes of Decisions
Cited in 4 cases, 1989–2013 · leading case: Department of Revenue v. Clark
Sort: Relevance Newest Treatment
Department of Revenue v. Clark (2003) ortc · cites it 4× “212 as meaning: “the number of withholding exemptions claimed in a withholding exemption certificate in effect under ORS 316.182, except that if no such certificate is in effect, the number of withholding exemptions claimed is considered to be zero.”
Beeler v. Department of Revenue (2006) ortc · cites it 2× “182 is “within the scope of [ORS 316.182], reasonable and valid.” Dept.”
Guard Publishing Co. v. Lane County School District No. 4J (1989) orctapp “177; ORS 316.182. 5 This position has been stated persuasively by the Attorney General: “The cases require us to conclude that home addresses as a class are not personal, and must be disclosed upon request.”
Glasgow v. Department of Revenue (2013) ortc · cites it 5× “) Plaintiff’s appeal raises issues of whether Defendant properly changed Plaintiff’s withholding certificate under ORS 316.182 and OAR 150-316.182(5) and of Plaintiff’s taxable income for the 2007 through 2010 tax years.”
— Or. Rev. Stat. § 316.182(2) — 1 case
Glasgow v. Department of Revenue (2013) ortc “) Plaintiff’s appeal raises issues of whether Defendant properly changed Plaintiff’s withholding certificate under ORS 316.182 and OAR 150-316.182(5) and of Plaintiff’s taxable income for the 2007 through 2010 tax years.”
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