OAR 150-316-0265
Withholding Payments: Cash Basis
All withholding is on a cash basis and must be reported on a cash basis.
Example: If services are performed in January but not compensated until April, withholding on the wages for those services is reported on the report for the quarter ending June 30.
Amendment history
Renumbered from 150-316.168(1)-(A), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-316-0173 · Gross Income of Nonresidents; Federal Laws Affecting…
- 150-316-0175 · Gross Income of Nonresidents; Compensation Received by…
- 150-316-0179 · Student Loan Interest Deduction — for Part-Year and…
- 150-316-0181 · Moving Expense Deduction — for Part-year and Nonresidents
- 150-316-0183 · Gross Income of Nonresidents; Retirement Income Derived…
- 150-316-0185 · Gross Income of Nonresidents: Waterway Workers
- 150-316-0195 · Alimony Deduction — for Part-Year and Nonresidents
- 150-316-0197 · Nonresident Deduction for Contributions to IRA, Keogh,…
- 150-316-0205 · Credit for Taxes Paid to State of Residence
- 150-316-0225 · Retirement Income Credit
- 150-316-0230 · Subtraction for Previously Taxed Contributions
- 150-316-0234 · “Withholding Statement” and “Exemption Certificate”
- 150-316-0235 · Withholding: Basis of Amount Withheld
- 150-316-0237 · Employees Exempt from Withholding
- 150-316-0239 · Withholding on Fringe Benefits
- 150-316-0241 · Independent Contractor Definition
- 150-316-0243 · Personal Liability of Responsible Officers, Members, or…
- 150-316-0250 · Bonding Requirements for Delinquent Withholding Employers
- 150-316-0255 · Withholding by Employers
- 150-316-0257 · Employer’s Election of Method of Computing Withholding
- 150-316-0265 · Withholding Payments: Cash Basis
- 150-316-0267 · Additional Time to File Reports
- 150-316-0275 · Treatment of Payroll Based Program Overpayments
- 150-316-0282 · Exemptions for Military Personnel
- 150-316-0284 · Penalty
- 150-316-0290 · Procedure for Correcting the Filing of Withholding…
- 150-316-0295 · Credit for Tax Withheld
- 150-316-0297 · Where Taxpayer Reports on Fiscal Year Basis
- 150-316-0305 · Withholding Income Taxes on IRAs, Annuities, and…
- 150-316-0307 · Withholding Income Taxes on IRAs, Annuities, and…
- 150-316-0315 · Alternative Withholding Payment Method for Employers to…
- 150-316-0320 · Voluntary Withholding for Retired Members of the…
- 150-316-0325 · Voluntary Withholding for Civil Service Annuitants
- 150-316-0330 · Semiannual Reports and Payments
- 150-316-0332 · Withholding: Payment Due Dates
- 150-316-0334 · Withholding Tax Payment Requirements for Agricultural…
- 150-316-0336 · Employee’s Rights
- 150-316-0345 · Requirement to use Electronic Funds Transfer
- 150-316-0347 · Electronic Funds Transfer. Payroll taxes and corporation…
- 150-316-0355 · Withholding: Payment and Reports