Or. Admin. Code § 150-316-0239 - Withholding on Fringe Benefits

(1) A fringe benefit is not subject to withholding for Oregon purposes if it is not subject to Oregon income tax.
(2) When a fringe benefit is subject to withholding, the rate of withholding is determined by Oregon withholding tax tables considering total income for the payroll period.

Notes

Or. Admin. Code § 150-316-0239
RD 7-1988, f. 12-19-88, cert. ef. 12-31-88; Renumbered from 150-316.162(2)-(C), REV 61-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.162

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