Section 316.182 - Withholding statement of exemption certificate; default withholding rate.

OR Rev Stat § 316.182 (2019) (N/A)
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(2) A withholding statement or exemption certificate need not be procured from an employee whose wages consist of wages as defined in ORS 316.162 (2)(e).

(3) If a statement or certificate is not provided to the employer as required under subsection (1) of this section, the employer shall withhold tax from the wages paid to the employee at the rate of eight percent of the wages. [1969 c.493 §28; 1987 c.293 §20; 1997 c.839 §16; 2001 c.660 §41; 2019 c.134 §6]