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 150-316-0255 and 150-316-0241.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 267.380

History

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