The provisions of the income tax laws in ORS chapters 305 and 314 and this chapter, as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, judicial appeals, stays of collection pending appeal, confidentiality of returns and the related penalties, and the related procedures, apply to employers subject to the provisions of ORS § 316.162 to 316.221 and 320.550, and for these purposes any amount deducted or required to be deducted and remitted to the Department of Revenue under ORS § 316.162 to 316.221 and 320.550 is considered the tax of the employer and with respect to the amount the employer is considered as a taxpayer. [1969 c.493 § 34; 1982 s.s.1 c.16 § 10; 1985 c.87 § 5; 2017 c.750 § 122h; 2019 c.134 § 10]

Terms Used In Oregon Statutes 316.212

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Department: means the Department of Revenue. See Oregon Statutes 316.022
  • 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

 

(Professional Athletic Teams)

 

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