Oregon Tax Court May 20, 2004, TC 4599. (Lane Transit District v. Peacehealth)

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United States · · · 20-05-2004

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on cross-motions for summary judgment. Pursuant to ORS 305.620,

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the Lane County Mass Transit District (LTD) and defendant Department of Revenue (the department) entered into an agreement whereby the department was to supervise and administer collection of payroll and self-employment taxes that LTD is authorized to

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