Oregon Statutes 316.196 – Withholding of state income taxes from federal retirement pay for civil service annuitant
(1) The Department of Revenue may enter into an agreement with the United States Office of Personnel Management for the voluntary withholding of state income taxes from the retirement pay of United States civil service annuitants under the provisions of section 1705 of Public Law 97-35. The department is hereby authorized to do all acts and comply with any requirements necessary to enable retired United States civil servants to elect voluntary withholding of state income taxes from their retirement pay.
Terms Used In Oregon Statutes 316.196
- 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.
- 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
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
(2) The department shall establish by rule a procedure under which a United States civil service annuitant may request voluntary withholding under an agreement entered into under subsection (1) of this section. The procedure may include a minimum monthly amount to be withheld and paid over to the state.
(3) Notwithstanding ORS § 314.835 or 314.840, the department may disclose to the United States Office of Personnel Management the name, address or Social Security number of any United States civil service annuitant electing voluntary withholding of state income taxes whenever necessary to enable the United States Office of Personnel Management to implement such withholding under the terms of an agreement entered into under subsection (1) of this section.
(4) As used in this section:
(a) ‘Civil service annuitant’ means any person retired from the federal civil service who has Oregon personal income tax liability in connection with the receipt of retirement pay. ‘Civil service annuitant’ includes a survivor annuitant within the meaning of Title 5, United States Code, section 8331.
(b) ‘Retirement pay’ means regular, recurring monthly annuity payments received based on conditions of federal retirement law, but does not include retired pay as defined in ORS § 316.193. [1985 c.87 § 7]
316.196 was added to and made a part of ORS Chapter 316 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.