(1) An employer required to make a combined quarterly tax and assessment payment under ORS § 316.168 shall make the payment by means of electronic funds transfer if the employer is required to make federal payroll tax payments electronically.

Terms Used In Oregon Statutes 316.198

  • Department: means the Department of Revenue. See Oregon Statutes 316.022
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022

(2) The Department of Revenue may adopt rules that provide exemptions from the requirement that combined quarterly tax and assessment payments be paid by electronic funds transfer when the taxpayer is disadvantaged by required payment by electronic funds transfer.

(3) The Department of Revenue may accept electronically filed payments voluntarily submitted by an employer who is not required to pay by means of electronic funds transfer.

(4) As used in this section, the term ‘electronic funds transfer’ has the meaning given that term in ORS § 293.525. [1997 c.299 § 2; 2001 c.28 § 6]

 

[1953 c.304 § 26; 1965 c.26 § 5; repealed by 1969 c.493 § 99]

 

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