Or. Admin. Code § 471-031-0015 - Corporate Officer and Shareholder Dividends as Wages

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Remuneration means and includes any payments, which includes dividends paid to a corporate officer or shareholder to the extent that they are reasonable compensation for services performed for the corporation.

Notes

Or. Admin. Code § 471-031-0015

1DE 153, f. 12-23-77, ef. 1-1-78; ED 6-2002, f. 9-20-02, cert. ef. 9-22-02

Stat. Auth.: ORS 657

Stats. Implemented: ORS 657.095 & ORS 657.105 - ORS 657.140

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