Or. Admin. Code § 150-267-0030 - Employer-Employee Application

Unless the context requires otherwise, for purposes of administration of transit district payroll taxes, determination whether an employer-employee relationship exists will be made under rules adopted pursuant to state withholding statutes. See OAR 150-316.167(1) and 150-316.162(2)(j).

Notes

Or. Admin. Code § 150-267-0030

RD 10-1983, f. 12-20-83, cert. ef. 12-31-83; RD 7-1992, f. & cert. ef. 12-29-92, Renumbered from 150-267.380(2)-(H); RD 7-1992, f. & cert. ef. 12-29-92; Renumbered from 150-267.380(2)(h), REV 16-2016, f. 8-10-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 267.380