(2) A lender, surety or other person described under this section shall file a combined quarterly tax report and make payment of the tax or assessment that is due in the time and manner prescribed for employers under ORS 316.168.
(3) Amounts paid under this section shall be credited against the liability of the employer under ORS 316.167 and 320.550.
(4) A lender, surety or other person described under this section shall be considered to be an employer with respect to withholdings made under this section or required to be made under this section for purposes of ORS 316.191, 316.197, 316.202, 316.207, 316.212 and 320.550.
(5) The employer of an employee that receives wages from a lender, surety or other person shall not be discharged from any liability or other obligation under ORS 316.162 to 316.221 or 320.550 except as provided for in subsection (3) of this section. [1997 c.133 §6; 2017 c.750 §122c]