Or. Admin. R. 150-316-0380 - Withholding Penalties
150-316-0380
Withholding Penalties
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.
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