Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 316.187

Amount withheld is in payment of employee’s tax

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      316.187 Amount withheld is in payment of employee’s tax. 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. [1969 c.493 §29]

Notes of Decisions
Cited in 3 cases, 1996–2014 · leading case: Department of Revenue v. Clark
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Department of Revenue v. Clark (2003) ortc “415; ORS 316.187. 9 An objectively reasonable basis for an argument does not exist simply because some statute or statutory language exists.”
Robblee v. Department of Revenue (1996) ortc “A lender extending credit or advancing funds to an employer for payroll purposes, knowing that the employer can not or does not intend to pay withholding taxes, also becomes liable for those same withholding taxes.”
Softtech, LLC v. Department of Revenue (2014) ortc “]” ORS 316.187 provides that the amount “deducted from the wages of an employee * * * shall be considered to be in part payment of the tax on such employee’s income for the taxable year * * *,” and ORS 316.”
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