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(2) Every amount so paid over shall be accounted for as part of the collections under this
chapter. No employee has any right of action against an employer in respect of any moneys deducted
from wages and paid over in compliance or intended compliance with this section.
(3) If any amount required to be withheld and paid over to the department is delinquent, interest
shall accrue at the rate prescribed under ORS 305.220 on that amount from the last day of the
month following the end of the calendar quarter within which the amount was required to be paid
to the department to the date of payment. The provisions of this subsection shall not relieve any
employer from liability for a late payment penalty under any other provision of law.
SECTION 122f.
ORS 316.202 is amended to read:
316.202. (1) With each payment made to the Department of Revenue, every employer shall de-
liver to the department, on a form prescribed by the department showing the total amount of with-
held taxes in accordance with ORS 316.167 and 316.172 and section 122a of this 2017 Act , and
supply such other information as the department may require. The employer is charged with the
duty of advising the employee of the amount of moneys withheld, in accordance with such regu-
lations as the department may prescribe, using printed forms furnished or approved by the depart-
ment for such purpose.
(2) Except as provided in subsection (4) of this section, every employer shall submit a combined
quarterly return to the department on a form provided by it showing the number of payments made,
the withheld taxes paid during the quarter and an explanation of federal withholding taxes as com-
puted by the employer. The report shall be filed with the department on or before the last day of
the month following the end of the quarter.
(3) The employer shall make an annual return to the department on forms provided or approved
by it, summarizing the total compensation paid and the taxes withheld for all employees during the
calendar year and shall file the same with the department on or before the due date of the corre-
sponding federal return for the year for which report is made. Failure to file the annual report
without reasonable excuse on or before the 30th day after notice has been given to the employer
of failure subjects the employer to a penalty of $100. The department may by rule require additional
information the department finds necessary to substantiate the annual return, including but not
limited to copies of federal form W-2 for individual employees, and may prescribe circumstances
under which the filing requirement imposed by this subsection is waived.
(4) Notwithstanding the provisions of subsection (2) of this section, employers of agricultural
employees may submit returns annually showing the number of payments made and the withheld
taxes paid. However, such employers shall make and file a combined quarterly tax report with re-
spect to other tax programs, as required by ORS 316.168.
(5) In addition to any other penalty required by law:
(a) A person who fails to substantiate a report required under subsection (3) of this section, or
who files incomplete or incorrect substantiation, shall be subject to a penalty of $50 per federal form
W-2 after the date on which the substantiation is due, up to a maximum penalty of $2,500.
(b) A person who knowingly fails to substantiate a report required under subsection (3) of this
section, or who knowingly files incomplete or incorrect substantiation, shall be subject to a penalty
of $250 per federal form W-2 after the date on which the substantiation is due, up to a maximum
penalty of $25,000.
SECTION 122g.
ORS 316.207 is amended to read:
316.207. (1) Every employer who deducts and retains any amount under ORS 316.162 to 316.221
and section 122a of this 2017 Act shall hold the same in trust for the State of Oregon and for the
payment thereof to the Department of Revenue in the manner and at the time provided in ORS
316.162 to 316.221.
(2) At any time the employer fails to remit any amount withheld, the department may enforce
collection by the issuance of a distraint warrant for the collection of the delinquent amount and all
penalties, interest and collection charges accrued thereon. Such warrant shall be issued, recorded
and proceeded upon in the same manner and shall have the same force and effect as is prescribed
with respect to warrants for the collection of delinquent income taxes.
Enrolled House Bill 2017 (HB 2017-A) Page 113
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 113. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=113. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.