Or. Admin. R. 150-316-0265 - Withholding Payments: Cash Basis

150-316-0265 - Withholding Payments: Cash Basis
150-316-0257 - Employer’s Election of Method of Computing Withholding150-316-0267 - Additional Time to File Reports

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.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.