(1) The Department of Revenue shall specify and disseminate information providing for the deduction and withholding of tax in an amount substantially equivalent to the amount of the tax that each employee will be required to pay under this chapter upon wages or other income. The amount shall be determined based upon wages for a given daily, weekly, biweekly, semimonthly, monthly or other payroll period. To accomplish this purpose, the department may make special provision for employees who are in the state for limited periods of time.\n(2) The department shall determine the amount, form and manner of withholding of tax by employers on behalf of employees for purposes of ORS 316.162 to 316.221. [1969 c.493 §26; 1973 c.402 §20; 2019 c.134 §4]
Oregon Legal Code