Or. Rev. Stat. § 305.217
When deduction for amounts paid as wages or remuneration permitted
Oregon · Oregon Revised Statutes Chapter 305 — Administration of Revenue and Tax Laws; Appeals · Status: effective
Cite this
- Citation
- Or. Rev. Stat. § 305.217, When deduction for amounts paid as wages or remuneration permitted, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493089
- Permanent ID
ys:prov:2493089@1- SHA-256
86c189927aeec3c074fa30d87eb84728ce0634b1cee34215dcabf5c3e2504788
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
No deduction shall be allowed under ORS chapter 316, 317 or 318 to an individual or entity for amounts paid as wages or as remuneration for personal services if that individual or entity fails to report the payments as required by ORS 314.360 or 316.202 on the date prescribed therefor (determined with regard to any extension of time for filing) unless it is shown that the failure to report is due to reasonable cause and not done with the intent to evade payment of the tax imposed by ORS chapter 316 or to assist another in evading the payment of such tax.