Statutes, codes, and regulations
Oregon Administrative Code
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0297 - Where Taxpayer Reports on Fiscal Year Basis

Or. Admin. Code § 150-316-0297

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Current through Register Vol. 63, No. 12, December 1, 2024
Section 150-316-0297 - Where Taxpayer Reports on Fiscal Year Basis

Taxes withheld during any calendar year shall be allowed as a credit for the taxable year of the taxpayer which begins in that calendar year. For example, where an employee is on a fiscal year ending June 30, 1969, he would credit the tax withheld on his wages for the calendar year 1968.

Or. Admin. Code § 150-316-0297

1-69; Renumbered from 150-316.187-(B), REV 63-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.187