Oregon Revised Statutes Chapter 267 § 267.420 — Employer payroll tax on State of Oregon and political subdivisions;
Oregon Revised Statutes Chapter 267 ·
Oregon Code § 267.420·Enacted ·Last updated March 01, 2026
Statute Text
Employer payroll tax on State of Oregon and political subdivisions;
requirements for tax ordinance.
(1) Any ordinance imposing an employer payroll tax on an entity described in
ORS 267.380 (1)(a)(C) shall be adopted not less than six months prior to the
beginning of the fiscal year of the mass transit district within which the
employer payroll tax becomes effective.
(2)(a) Any
ordinance imposing an employer payroll tax on an entity described in ORS
Plain English Explanation
This Oregon statute addresses Employer payroll tax on State of Oregon and political subdivisions;
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 267.420
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Employer payroll tax on State of Oregon and political subdivisions;
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 267.420. Use this format in legal documents and court filings.
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