Oregon § 305.625 State and political subdivisions are employers for purpose of withholding city or county income tax

Oregon Statutes

§ 305.625 — State and political subdivisions are employers for purpose of withholding city or county income tax

Oregon § 305.625

Vol.8

Title 29Revenue and Taxation

Ch.305

This text of Oregon § 305.625 (State and political subdivisions are employers for purpose of withholding city or county income tax) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 305.625 (2026).

Text

If the ordinances of any city or county in this state provide for the collection of an income tax, in whole or in part, by imposing on employers generally the duty of withholding sums from the compensation of individuals employed within the boundaries of the city or county and making returns of such sums to the authorities of such cities or counties, then the State of Oregon or any political subdivision is considered to be an employer as to its employees who come within the jurisdictional limits of the ordinance of the city or county.

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If the ordinances of any city or county in this state provide for the collection of an income tax, in whole or in part, by imposing on employers generally the duty of withholding sums from the compensation of individuals employed within the boundaries of the city or county and making returns of such sums to the authorities of such cities or counties, then the State of Oregon or any political subdivision is considered to be an employer as to its employees who come within the jurisdictional limits of the ordinance of the city or county.