OAR 150-316-0336
Employee’s Rights
Recourse against an employer in regard to taxes on wages withheld and reported, but not paid to the Department of Revenue, is exclusively that of the state. An employee's rights as to any such tax withheld, reported and unpaid are those of a tax credit or refund as provided in ORS 316.187 and OAR 150-316-0295.
Amendment history
Renumbered from 150-316.197(2), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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
- 150-316-0390 · Deductions Allowed on Either the Inheritance Tax Return…
- 150-316-0395 · Tax Treatment of Unincorporated Organization
- 150-316-0400 · Resident and Nonresident Estates and Trusts
- 150-316-0402 · Oregon Qualified Trust Tax Return
- 150-316-0410 · Fiduciary Adjustment
- 150-316-0415 · Accumulation Distribution Credit for Oregon Taxes Paid…
- 150-316-0420 · Taxable Income of Nonresident Estate or Trust
- 150-316-0425 · Oregon Multiple Funeral Trust Tax Return
- 150-316-0427 · Persons Required to Make Returns