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OAR 150-316-0357

Waiver of Termination Reports

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

For the purposes of waiver of termination reports, the Department of Revenue adopts the successor-in-interest definition as found in Employment Division OAR 471-031-0140, Filed 12-23-77 and Effective 1-1-78.

Amendment history

Renumbered from 150-316.202(2), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-316-0265 · Withholding Payments: Cash Basis
  2. 150-316-0267 · Additional Time to File Reports
  3. 150-316-0275 · Treatment of Payroll Based Program Overpayments
  4. 150-316-0282 · Exemptions for Military Personnel
  5. 150-316-0284 · Penalty
  6. 150-316-0290 · Procedure for Correcting the Filing of Withholding…
  7. 150-316-0295 · Credit for Tax Withheld
  8. 150-316-0297 · Where Taxpayer Reports on Fiscal Year Basis
  9. 150-316-0305 · Withholding Income Taxes on IRAs, Annuities, and…
  10. 150-316-0307 · Withholding Income Taxes on IRAs, Annuities, and…
  11. 150-316-0315 · Alternative Withholding Payment Method for Employers to…
  12. 150-316-0320 · Voluntary Withholding for Retired Members of the…
  13. 150-316-0325 · Voluntary Withholding for Civil Service Annuitants
  14. 150-316-0330 · Semiannual Reports and Payments
  15. 150-316-0332 · Withholding: Payment Due Dates
  16. 150-316-0334 · Withholding Tax Payment Requirements for Agricultural…
  17. 150-316-0336 · Employee’s Rights
  18. 150-316-0345 · Requirement to use Electronic Funds Transfer
  19. 150-316-0347 · Electronic Funds Transfer. Payroll taxes and corporation…
  20. 150-316-0355 · Withholding: Payment and Reports
  21. 150-316-0357 · Waiver of Termination Reports
  22. 150-316-0359 · Withholding: Annual Report by Employer
  23. 150-316-0361 · Combined Reports and Statewide Transit Tax Reports:…
  24. 150-316-0370 · Liability for Unpaid Withholdings
  25. 150-316-0372 · Officer Liability: Joint Determination of Liability…
  26. 150-316-0380 · Withholding Penalties
  27. 150-316-0385 · Nonresident Alternate Filing
  28. 150-316-0390 · Deductions Allowed on Either the Inheritance Tax Return…
  29. 150-316-0395 · Tax Treatment of Unincorporated Organization
  30. 150-316-0400 · Resident and Nonresident Estates and Trusts
  31. 150-316-0402 · Oregon Qualified Trust Tax Return
  32. 150-316-0410 · Fiduciary Adjustment
  33. 150-316-0415 · Accumulation Distribution Credit for Oregon Taxes Paid…
  34. 150-316-0420 · Taxable Income of Nonresident Estate or Trust
  35. 150-316-0425 · Oregon Multiple Funeral Trust Tax Return
  36. 150-316-0427 · Persons Required to Make Returns
  37. 150-316-0435 · Petitioning Department to Equally Split Joint Liability
  38. 150-316-0440 · Innocent Spouse, Separation of Liability, and Equitable…
  39. 150-316-0445 · Liability of Fiduciaries
  40. 150-316-0450 · Decedent’s Estate: Request for a Final Tax Determination
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