Or. Admin. Code § 471-031-0060 - Payments by an Employer to Persons in the Military Service
Payments made by an employer voluntarily and without contractual obligation, to or in behalf of a person for periods during which such person performs military services in the Army, Navy, Air Forces, National Guard, or similar units of the United States or any state, do not constitute wages in determining benefit rights or for tax purposes.
Notes
Stat. Auth.: ORS 657
Stats. Implemented: ORS 657.065
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