Or. Admin. Code § 471-031-0160 - Computation of Excess Wages

Excluded remuneration under ORS 657.095 shall be computed for each employing unit exclusively on the basis of its own payroll unless:

(1) ORS 657.480 requires two or more employing units to be treated as if there had been no change in ownership.

(2) Two or more corporations are treated as having a common paymaster under ORS 657.477 and OAR 471-031-0076.

Notes

Or. Admin. Code § 471-031-0160

ED 2-1989, f. & cert. ef. 10-30-89

Stat. Auth.: ORS 657

Stats. Implemented: ORS 657.095, ORS 657.477 & ORS 657.480