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Oregon Revised Statutes

Or. Rev. Stat. § 316.187 (2026)

Amount withheld is in payment of employee’s tax

✓ current as of May 2026
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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: Dep't of Revenue v. Clark, 17 Or. Tax 218 (Or. T.C. 2003).
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Dep't of Revenue v. Clark, 17 Or. Tax 218 (Or. T.C. 2003). “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. Dep't of Revenue, 13 Or. Tax 505 (Or. T.C. 1996). “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. Dep't of Revenue (Or. T.C. 2014). “]” 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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