ORS § 316.212
The provisions of the income tax laws in ORS chapters 305 and 314 and this chapter, as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, judicial appeals, stays of collection pending appeal, confidentiality of returns and the related penalties, and the related procedures, apply to employers subject to the provisions of ORS 316.162 to 316.221 and 320.550, and for these purposes any amount deducted or required to be deducted and remitted to the Department of Revenue under ORS 316.162 to 316.221 and 320.550 is considered the tax of the employer and with respect to the amount the employer is considered as a taxpayer.
ORS 316.212