(2) The provisions of subsection (1) of this section requiring remission to the retirement board of amounts withheld from wages and salaries apply only to amounts withheld from wages and salaries that were paid on or before December 31, 1986. Amounts withheld from wages and salaries that were paid after December 31, 1986, shall be remitted to the Internal Revenue Service. [Amended by 1981 c.849 §1; 1991 c.813 §10]
Structure 2021 Oregon Revised Statutes
Volume : 06 - Local Government, Public Employees, Elections
Chapter 237 - Public Employee Retirement Generally
Section 237.350 - Definitions for ORS 237.350 to 237.380.
Section 237.365 - Contribution to fund by city.
Section 237.410 - Definitions for ORS 237.420 to 237.515.
Section 237.460 - Withholding and remitting of employees’ contributions.
Section 237.490 - Deposit investment and payment of funds.
Section 237.510 - Collection of delinquent contributions.
Section 237.610 - Definitions for ORS 237.610 and 237.620.
Section 237.645 - Options for legislators who are not members of Public Employees Retirement System.
Section 237.650 - Options for legislators who are members of Public Employees Retirement System.
Section 237.655 - Legislator members of state deferred compensation plan.
Section 237.750 - Alternative retirement programs for employees of Harney County Health District.
Section 237.952 - Public Employees Retirement Board; rules.
Section 237.960 - Transfer of assets and administration of retirement fund.
Section 237.976 - Disposition of contributions made under abolished system.