OAR 150-316-0297
Where Taxpayer Reports on Fiscal Year Basis
Taxes withheld during any calendar year shall be allowed as a credit for the taxable year of the taxpayer which begins in that calendar year. For example, where an employee is on a fiscal year ending June 30, 1969, he would credit the tax withheld on his wages for the calendar year 1968.
Amendment history
Renumbered from 150-316.187-(B), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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
- 150-316-0357 · Waiver of Termination Reports
- 150-316-0359 · Withholding: Annual Report by Employer
- 150-316-0361 · Combined Reports and Statewide Transit Tax Reports:…
- 150-316-0370 · Liability for Unpaid Withholdings
- 150-316-0372 · Officer Liability: Joint Determination of Liability…
- 150-316-0380 · Withholding Penalties
- 150-316-0385 · Nonresident Alternate Filing