Oregon Statutes 657.148 – Compliance with federal requirements for collection and payment of federal taxes
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For purposes of ORS § 657.144 (1) and 657.146, the Employment Department shall follow the procedures and regulations adopted by the United States Department of Labor and the federal Internal Revenue Service that relate to the collection and payment of federal income tax withholding amounts on benefits paid to individuals under this chapter. [1995 c.556 § 56; 1997 c.133 § 3]
Terms Used In Oregon Statutes 657.148
- Benefits: means the money allowances payable to unemployed persons under this chapter. See Oregon Statutes 657.010
- employment: includes service that is:
(a) Subject to the tax imposed by the Federal Unemployment Tax Act; or
(b) Required to be covered under this chapter as a condition for employers to receive a full tax credit against the tax imposed by the Federal Unemployment Tax Act. See Oregon Statutes 657.030
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
(Generally)