For purposes of ORS 657.150(2) and (4) wages shall be assigned to the calendar quarter in which they are paid, in the same manner that taxes are payable pursuant to OAR 471-031-0070(1).

Statutory/Other Authority

ORS 657

Statutes/Other Implemented

ORS 657.150(2) & 657.150(4)

History

ED 3-2018, minor correction filed 01/11/2018, effective 01/11/2018
1DE 1-1984, f. & ef. 3-21-84