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Oregon Revised Statutes

Or. Rev. Stat. § 316.207 (2026)

Liability for tax; warrant for collection; conference; appeal

✓ current as of May 2026
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      316.207 Liability for tax; warrant for collection; conference; appeal. (1) Every employer who deducts and retains any amount under ORS 316.162 to 316.221 and 320.550 shall hold the same in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner and at the time provided in ORS 316.162 to 316.221.

      (2) At any time the employer fails to remit any amount withheld, the department may enforce collection by the issuance of a distraint warrant for the collection of the delinquent amount and all penalties, interest and collection charges accrued thereon. The warrant shall be issued, recorded and proceeded upon in the same manner and shall have the same force and effect as is prescribed with respect to warrants for the collection of delinquent income taxes.

      (3)(a) In the case of an employer that is assessed pursuant to the provisions of ORS 305.265 (12) and 314.407 (1), the department may issue a notice of liability to any officer, employee or member described in ORS 316.162 (1)(b) of the employer within three years from the time of assessment. Within 30 days from the date the notice of liability is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the liability and, if desired, request a conference. Any conference shall be governed by the provisions of ORS 305.265 pertaining to a conference requested from a notice of deficiency.

      (b) After a conference or, if no conference is requested, a determination of the issues considering the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of liability. Within 90 days from the date the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal to the tax court in the manner provided for an appeal from a notice of assessment.

      (c) If neither payment nor written objection to the notice of liability is received by the department within 30 days after the notice of liability has been mailed, the notice of liability becomes final. In this event, the officer, employee or member may appeal the notice of liability to the tax court within 90 days after it became final in the manner provided for an appeal from a notice of assessment.

      (4)(a) In the case of a failure to file a withholding tax report on the due date, governed by the provisions of ORS 305.265 (10) and 314.400, the department, in addition to the provisions of ORS 305.265 (10) and 314.400, may send notices of determination and assessment to any officer, employee or member described in ORS 316.162 (1)(b) any time within three years after the assessment of an employer described in ORS 316.162 (1)(a). The time of assessment against the officer, employee or member shall be 30 days after the date the notice of determination and assessment is mailed. Within 30 days from the date the notice of determination and assessment is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the assessment, and if desired, request a conference. Any conference shall be governed by the provisions of ORS 305.265 pertaining to a conference requested from a notice of deficiency.

      (b) After a conference or, if no conference is requested, a determination of the issues considering the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of determination and assessment. Within 90 days from the date the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal in the manner provided for an appeal from a notice of assessment.

      (c) If neither payment nor written objection to the notice of determination and assessment is received by the department within 30 days after the notice of determination and assessment has been mailed, the notice of determination and assessment becomes final. In this event, the officer, employee or member may appeal the notice of determination and assessment to the tax court within 90 days after it became final in the manner provided for an appeal from a notice of assessment.

      (5)(a) More than one officer or employee of a corporation may be held jointly and severally liable for payment of withheld taxes.

      (b) Notwithstanding the provisions of ORS 314.835, 314.840 or 314.991, if more than one officer or employee of a corporation may be held jointly and severally liable for payment of withheld taxes, the department may require any or all of the officers, members or employees who may be held liable to appear before the department for a joint determination of liability. The department shall notify each officer, member or employee of the time and place set for the determination of liability.

      (c) Each person notified of a joint determination under this subsection shall appear and present any information as is necessary to establish that person’s liability or nonliability for payment of withheld taxes to the department. If any person notified fails to appear, the department shall make its determination on the basis of all the information and evidence presented. The department’s determination shall be binding on all persons notified and required to appear under this subsection.

      (d)(A) If an appeal is taken to the Oregon Tax Court pursuant to ORS 305.404 to 305.560 by any person determined to be liable for unpaid withholding taxes under this subsection, each person required to appear before the department under this subsection shall be impleaded by the plaintiff. The department may implead any officer, employee or member who may be held jointly and severally liable for the payment of withheld taxes. Each person impleaded under this paragraph shall be made a party to the action before the tax court and shall make available to the tax court any information as was presented before the department, as well as any other information as may be presented to the court.

      (B) The court may determine that one or more persons impleaded under this paragraph are liable for unpaid withholding taxes without regard to any earlier determination by the department that an impleaded person was not liable for unpaid withholding taxes.

      (C) If any person required to appear before the court under this subsection fails or refuses to appear or bring such information in part or in whole, or is outside the jurisdiction of the tax court, the court shall make its determination on the basis of all the evidence introduced. All such evidence shall constitute a public record and shall be available to the parties and the court notwithstanding ORS 314.835, 314.840 or 314.991. The determination of the tax court shall be binding on all persons made parties to the action under this subsection.

      (e) Nothing in this section shall be construed to preclude a determination by the department or the Oregon Tax Court that more than one officer, employee or member are jointly and severally liable for unpaid withholding taxes. [1969 c.493 §33; 1985 c.406 §4; 1989 c.423 §3; 1993 c.593 §6; 1995 c.650 §38; 1997 c.839 §17; 2001 c.660 §42; 2005 c.688 §4; 2017 c.750 §122g; 2019 c.134 §9]

Notes of Decisions
Cited in 21 cases (2 in the last 5 years), 1981–2025 · leading case: Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004).
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Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004). · cites it 17× “Edwin Fackler’s appeal, filed on April 18, *71 2003, came within such two-year period because the tax was paid on April 11, 2003, the date the income tax refund otherwise due, at least in part, to Edwin Fackler was applied to the ORS 316.207 liability. 5 The question is whether…”
Robblee v. Dep't of Revenue, 942 P.2d 765 (Or. 1997). · cites it 19× “He asserts that ORS 316.207, providing for personal liability of certain officers and employees for unpaid corporate withholding taxes, does not apply to “large” corporations such as HOPI.”
Slack Durmaz v. Dep't of Revenue, 18 Or. Tax 94 (Or. T.C. 2004). · cites it 5× “, 18 OTR 67 (2004), the court notes that a person who pays a liability under ORS 316.207 may have a right to claim a refund after payment and within two years of such payment.”
Ooma, Inc. v. Dept. of Rev., 24 Or. Tax 48 (Or. T.C. 2020). “168 (requiring employer to file returns); ORS 316.207(1) (employer holds withheld tax in trust for State of Oregon).”
Eriksen v. Dept. of Rev. (Or. T.C. 2025). · cites it 15× “Applicable Statute of Limitation and Timeliness of Appeal ORS 316.207 concerns employer liability for taxes withheld from employee wages.”
Robblee v. Dep't of Revenue, 13 Or. Tax 505 (Or. T.C. 1996). “ORS 316.207 expressly provides that withheld taxes are held by the employer “in trust for the State of Oregon.”
Martin v. Dep't of Revenue, 9 Or. Tax 100 (Or. T.C. 1981). “ORS 316.207(1). Further, alleged overpayment would ordinarily be due to an overdeduction by the employer from the employee’s check and, therefore, any refund would be due to the employee, not the employer.”
Baden v. Dep't of Revenue (Or. T.C. 2012). · cites it 13× “If the time to appeal a notice of assessment under ORS 316.207 expires without Plaintiff action, Defendant‟s Notices become final with no further appeal rights.”
McCool v. Dept. of Rev. (Or. T.C. 2022). · cites it 4× “Although the parties briefed motions for summary judgment, at the time set for oral argument they requested that the court make findings of fact based on the written evidence and agreed to hold a trial without witnesses.”
Duncan v. Comm'r, 66 T.C.M. 420 (Tax Ct. 1993). · cites it 3× “These provisions impose personal, individual liability on every "employer" for any sums required to be withheld but not paid over to the State and for any penalties accruing thereon.”
Gantes v. Dep't of Revenue (Or. T.C. 2012). · cites it 5× “Defendant argues that, under ORS 316.207, an employer has an obligation to hold employee withholding taxes in trust and remit those taxes to the department.”
Langston v. Dep't of Revenue (Or. T.C. 2014). · cites it 5× “162, ORS 316.207, and OAR 150-316.162(3). (Id.”
Show all 21 citing cases →
— Or. Rev. Stat. § 316.207(1) — 5 cases
Ooma, Inc. v. Dept. of Rev., 24 Or. Tax 48 (Or. T.C. 2020). “168 (requiring employer to file returns); ORS 316.207(1) (employer holds withheld tax in trust for State of Oregon).”
Martin v. Dep't of Revenue, 9 Or. Tax 100 (Or. T.C. 1981). “ORS 316.207(1). Further, alleged overpayment would ordinarily be due to an overdeduction by the employer from the employee’s check and, therefore, any refund would be due to the employee, not the employer.”
Gantes v. Dep't of Revenue (Or. T.C. 2012). “Defendant argues that, under ORS 316.207, an employer has an obligation to hold employee withholding taxes in trust and remit those taxes to the department.”
Softtech, LLC v. Dep't of Revenue (Or. T.C. 2014).
Langston v. Dep't of Revenue (Or. T.C. 2014). “162, ORS 316.207, and OAR 150-316.162(3). (Id.”
— Or. Rev. Stat. § 316.207(2) — 1 case
Softtech, LLC v. Dep't of Revenue (Or. T.C. 2014).
— Or. Rev. Stat. § 316.207(3) — 9 cases
Robblee v. Dep't of Revenue, 942 P.2d 765 (Or. 1997). “He asserts that ORS 316.207, providing for personal liability of certain officers and employees for unpaid corporate withholding taxes, does not apply to “large” corporations such as HOPI.”
Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004). “Edwin Fackler’s appeal, filed on April 18, *71 2003, came within such two-year period because the tax was paid on April 11, 2003, the date the income tax refund otherwise due, at least in part, to Edwin Fackler was applied to the ORS 316.207 liability. 5 The question is whether…”
Eriksen v. Dept. of Rev. (Or. T.C. 2025). “Applicable Statute of Limitation and Timeliness of Appeal ORS 316.207 concerns employer liability for taxes withheld from employee wages.”
Haugen v. Dep't of Revenue, Tc-Md 100052c (or.tax 4-26-2011) (Or. T.C. 2011).
Gantes v. Dep't of Revenue (Or. T.C. 2012). “Defendant argues that, under ORS 316.207, an employer has an obligation to hold employee withholding taxes in trust and remit those taxes to the department.”
— Or. Rev. Stat. § 316.207(3)(a) — 8 cases
Robblee v. Dep't of Revenue, 942 P.2d 765 (Or. 1997). “He asserts that ORS 316.207, providing for personal liability of certain officers and employees for unpaid corporate withholding taxes, does not apply to “large” corporations such as HOPI.”
Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004). “Edwin Fackler’s appeal, filed on April 18, *71 2003, came within such two-year period because the tax was paid on April 11, 2003, the date the income tax refund otherwise due, at least in part, to Edwin Fackler was applied to the ORS 316.207 liability. 5 The question is whether…”
Eriksen v. Dept. of Rev. (Or. T.C. 2025). “Applicable Statute of Limitation and Timeliness of Appeal ORS 316.207 concerns employer liability for taxes withheld from employee wages.”
Rotan v. Dept. of Rev. (Or. T.C. 2017).
McCool v. Dept. of Rev. (Or. T.C. 2022). “Although the parties briefed motions for summary judgment, at the time set for oral argument they requested that the court make findings of fact based on the written evidence and agreed to hold a trial without witnesses.”
— Or. Rev. Stat. § 316.207(3)(c) — 5 cases
Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004). “Edwin Fackler’s appeal, filed on April 18, *71 2003, came within such two-year period because the tax was paid on April 11, 2003, the date the income tax refund otherwise due, at least in part, to Edwin Fackler was applied to the ORS 316.207 liability. 5 The question is whether…”
Slack Durmaz v. Dep't of Revenue, 18 Or. Tax 94 (Or. T.C. 2004). “, 18 OTR 67 (2004), the court notes that a person who pays a liability under ORS 316.207 may have a right to claim a refund after payment and within two years of such payment.”
Eriksen v. Dept. of Rev. (Or. T.C. 2025). “Applicable Statute of Limitation and Timeliness of Appeal ORS 316.207 concerns employer liability for taxes withheld from employee wages.”
Baden v. Dep't of Revenue (Or. T.C. 2012). “If the time to appeal a notice of assessment under ORS 316.207 expires without Plaintiff action, Defendant‟s Notices become final with no further appeal rights.”
Miller v. Dep't of Revenue (Or. T.C. 2012).
— Or. Rev. Stat. § 316.207(4) — 1 case
Robblee v. Dep't of Revenue, 942 P.2d 765 (Or. 1997). “He asserts that ORS 316.207, providing for personal liability of certain officers and employees for unpaid corporate withholding taxes, does not apply to “large” corporations such as HOPI.”
— Or. Rev. Stat. § 316.207(4)(a) — 1 case
Robblee v. Dep't of Revenue, 942 P.2d 765 (Or. 1997). “He asserts that ORS 316.207, providing for personal liability of certain officers and employees for unpaid corporate withholding taxes, does not apply to “large” corporations such as HOPI.”
— Or. Rev. Stat. § 316.207(4)(c) — 1 case
Softtech, LLC v. Dep't of Revenue (Or. T.C. 2014).
— Or. Rev. Stat. § 316.207(5)(a) — 1 case
Morris v. Dept. of Rev. (Or. T.C. 2014).
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