Oregon Statutes > Chapter 316 > Collection of Tax At Source of Payment > Qualifying Film Productions
Current as of: 2023 | Check for updates
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| § 316.220 | Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition |
| § 316.221 | Disposition of withheld amounts |
Terms Used In Oregon Statutes > Chapter 316 > Collection of Tax At Source of Payment > Qualifying Film Productions
- Annual percentage rate: The cost of credit at a yearly rate. It is calculated in a standard way, taking the average compound interest rate over the term of the loan so borrowers can compare loans. Lenders are required by law to disclose a card account's APR. Source: FDIC
- Contract: A legal written agreement that becomes binding when signed.
- County court: includes board of county commissioners. See Oregon Statutes 174.100
- Department: means the Department of Revenue. See Oregon Statutes 316.022
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- 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