10/09/1985 Meeting - Laserfiche WebLink

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( 1) Except as may be speci ally provjded by the department for the ~ first six months of 1986, each employer shall pay over to the department within the time that each employer is required to pay over taxes withheld for state income tax purposes for any period the amount required to be with- held by this Act for the same period. (2) With each payment made to the department, every employer shall deliver to the department a return in the form prescribed by the department showing the total amount of wages, salaries, bonuses or other compensation paid to his/her employes, the amount deducted therefrom in accordance with this Act, and such other information as the department may require. The employer is charged with the duty of advising the employe of the amount of moneys withheld, in accordance with such regulations as the department may prescribe, using printed forms furnished or approved by the department for that purpose. At any time the employer fails to remit any amount withheld, the department may enforce collection in accordance with state law. Fa il ure to file the return required by this section when due without reasonable excuse subjects the employer to the penalty described in section 3.998(1) ( 3) In addition to the returns required in section 3.620(2), the employer shall make an annual return to the department on forms provided or approved by it before February 16 of the year following that for which the report is made, summarizing the total compensation paid and the tax withheld for each employe during the calendar year. Failure to file the annual return without reasonable excuse on or before the 30th day after notice has been given to the employer of his/her failure subjects the employer to the penalty described in section 3.998(1). e 3.622 Refunds to Employes. (1) If the total amount deducted under the withholding requirement of this Act exceeds the amount of tax on the employe's taxable income as com- puted under this Act, or if the employe1s income or portion thereof is not taxable under this Act, the department, after examining the annual return filed by the employe pursuant to section 3.624 and following of this Act, shall refund the amount of the excess deducted. No refund shall be made to an employe who fails to file an original return within three years after the du~ date of the return in respect of which the tax withheld might have been refunded. If the excess tax as deducted is less than $1, no refund shall be made unless sp::';~H'ically requested by the taxpayer at the time such return is file'd~ In no eV2nt shall the eXCESS be allowed as a credit against any tax on a return filed for a year subsequent to the year during which the excess was withheld. (2) If a taxpayer who is entitled to a refund under this section dies, the department may issue a draft for payment of the refund under the terms and conditions set out in ORS 293.490 to 293.500, and exercise the same powers, subject to the same restrictions, pursuant to which the State Treasurer is authorized to pay the amounts of warrants, checks or orders under those statutes. 3.624 Persons Required to Make Returns. (1) An income tax return with respect to the tax imposed by this e Act shall be made by every taxpayer. A husband and wife may make a joint return with respect to the tax imposed by this Act if they are permitted to file a joint return under the Oregon personal income tax law. Ordinance - 6