Oregon § 316.219 Rules

Oregon Statutes

§ 316.219 — Rules

Oregon § 316.219

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.219 (Rules) 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. § 316.219 (2026).

Text

(1)The Department of Revenue may adopt administrative rules the department determines are necessary to:

(a)Implement the duties of the department under ORS 316.213 to 316.219; and

(b)Carry out the purposes of ORS 316.213 to 316.221.

(2)The rules may include, but are not limited to:

(a)Rules providing alternative methodologies for determining the portion of compensation subject to withholding under ORS 316.214 (4) that the department determines to be fair and equitable; and

(b)Rules construing ORS 316.162 to 316.221 in a manner that is consistent and compatible with the withholding provisions of ORS 316.213 to 316.219. [2003 c.808 §8a] (Qualifying Film Productions)

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(1) The Department of Revenue may adopt administrative rules the department determines are necessary to:
(a) Implement the duties of the department under ORS 316.213 to 316.219; and
(b) Carry out the purposes of ORS 316.213 to 316.221.
(2) The rules may include, but are not limited to:
(a) Rules providing alternative methodologies for determining the portion of compensation subject to withholding under ORS 316.214 (4) that the department determines to be fair and equitable; and
(b) Rules construing ORS 316.162 to 316.221 in a manner that is consistent and compatible with the withholding provisions of ORS 316.213 to 316.219. [2003 c.808 §8a]
(Qualifying Film Productions)