Or. Admin. Code § 471-070-0465 - Wages: Corporate Officer and Shareholder Dividends
Remuneration means and includes any payments, which includes dividends paid to a corporate officer or shareholder, are wages to the extent that those payments are reasonable compensation for services performed for the corporation.
Notes
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
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