Who is responsible for completing the forms related to this new law? "Each nonresident individual or C corporation transferor (seller) is responsible for completing Form WC and submitting it to the authorized agent. The authorized agent will submit Form WC to the department. If withholding is required, the authorized agent is responsible for completing Form OR-18 and providing a copy to the transferor. The authorized agent is also responsible for completing voucher TPV and sending it to us along with the amount required to be withheld. If withholding is not required, the authorized agent will send us Form WC showing why no tax was withheld." |