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OAR 150-316-0380

Withholding Penalties

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

See ORS 305.228, 305.990, 305.992, 314.400, 314.410, 314.440, 314.991, 316.992 and the corresponding rules for provisions regarding penalties, misdemeanors, and jeopardy assessments applicable to income tax withholding, statewide transit tax and associated reports.

Amendment history

REV 78-2017, amend filed 12/28/2017, effective 01/01/2018

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In this chapter (40 sections)
  1. 150-316-0290 · Procedure for Correcting the Filing of Withholding…
  2. 150-316-0295 · Credit for Tax Withheld
  3. 150-316-0297 · Where Taxpayer Reports on Fiscal Year Basis
  4. 150-316-0305 · Withholding Income Taxes on IRAs, Annuities, and…
  5. 150-316-0307 · Withholding Income Taxes on IRAs, Annuities, and…
  6. 150-316-0315 · Alternative Withholding Payment Method for Employers to…
  7. 150-316-0320 · Voluntary Withholding for Retired Members of the…
  8. 150-316-0325 · Voluntary Withholding for Civil Service Annuitants
  9. 150-316-0330 · Semiannual Reports and Payments
  10. 150-316-0332 · Withholding: Payment Due Dates
  11. 150-316-0334 · Withholding Tax Payment Requirements for Agricultural…
  12. 150-316-0336 · Employee’s Rights
  13. 150-316-0345 · Requirement to use Electronic Funds Transfer
  14. 150-316-0347 · Electronic Funds Transfer. Payroll taxes and corporation…
  15. 150-316-0355 · Withholding: Payment and Reports
  16. 150-316-0357 · Waiver of Termination Reports
  17. 150-316-0359 · Withholding: Annual Report by Employer
  18. 150-316-0361 · Combined Reports and Statewide Transit Tax Reports:…
  19. 150-316-0370 · Liability for Unpaid Withholdings
  20. 150-316-0372 · Officer Liability: Joint Determination of Liability…
  21. 150-316-0380 · Withholding Penalties
  22. 150-316-0385 · Nonresident Alternate Filing
  23. 150-316-0390 · Deductions Allowed on Either the Inheritance Tax Return…
  24. 150-316-0395 · Tax Treatment of Unincorporated Organization
  25. 150-316-0400 · Resident and Nonresident Estates and Trusts
  26. 150-316-0402 · Oregon Qualified Trust Tax Return
  27. 150-316-0410 · Fiduciary Adjustment
  28. 150-316-0415 · Accumulation Distribution Credit for Oregon Taxes Paid…
  29. 150-316-0420 · Taxable Income of Nonresident Estate or Trust
  30. 150-316-0425 · Oregon Multiple Funeral Trust Tax Return
  31. 150-316-0427 · Persons Required to Make Returns
  32. 150-316-0435 · Petitioning Department to Equally Split Joint Liability
  33. 150-316-0440 · Innocent Spouse, Separation of Liability, and Equitable…
  34. 150-316-0445 · Liability of Fiduciaries
  35. 150-316-0450 · Decedent’s Estate: Request for a Final Tax Determination
  36. 150-316-0452 · Decedents’ Estate: Application for Discharge from…
  37. 150-316-0465 · Estimated Tax
  38. 150-316-0470 · Allocation of Joint Estimated Tax Payments
  39. 150-316-0475 · Estimated Tax: Farmer’s and Fisher’s
  40. 150-316-0480 · Estimated Tax: Application of Prior Year Overpayment…
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