§ 316.162 Definitions for ORS 316.162 to 316.221
§ 316.164 When surety bond or letter of credit required of employer; enforcement
§ 316.167 Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes
§ 316.168 Employer required to file combined quarterly tax report
§ 316.169 Circumstances in which person other than employer required to withhold tax
§ 316.171 Application of tax and report to administration of tax laws
§ 316.172 Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers
§ 316.177 Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis
§ 316.182 Withholding statement or exemption certificate; default withholding rate
§ 316.187 Amount withheld is in payment of employees tax
§ 316.189 Withholding of state income taxes from certain periodic payments
§ 316.191 Withholding taxes at time and in manner other than required by federal law; rules
§ 316.193 Withholding of state income taxes from federal retired pay for members of uniformed services
§ 316.194 Withholding from lottery prize payments; rules
§ 316.196 Withholding of state income taxes from federal retirement pay for civil service annuitant
§ 316.197 Payment to department by employer; interest on delinquent payments
§ 316.198 Payment by electronic funds transfer; phase-in; rules
§ 316.202 Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules
§ 316.207 Liability for tax; warrant for collection; conference; appeal
§ 316.209 Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller
§ 316.212 Applicability of other provisions of tax law; employer as taxpayer

Terms Used In Oregon Statutes > Chapter 316 > Collection of Tax At Source of Payment > Generally

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • 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.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • 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
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100