Oregon Revised Statutes Labor and Employment; Unlawful Discrimination § 657.144

(1) Benefits are subject to federal and state income tax;

(2) Federal and state law may require that a recipient of benefits make quarterly estimated tax payments during the tax year in which the benefits are received;

(3) Federal and state law may impose penalties on a recipient of benefits for the failure to timely make estimated tax payments; and

(4) A recipient of benefits may elect under ORS 657.146 to have amounts withheld from the recipient's payment of benefits for federal and state income tax purposes at the amount specified in: