Remuneration means and includes any payments, which includes dividends paid to a corporate officer or shareholder to the extent that they are reasonable compensation for services performed for the corporation.

Statutory/Other Authority

ORS 657

Statutes/Other Implemented

ORS 657.095 & 657.105 - 657.140

History

ED 6-2002, f. 9-20-02, cert. ef. 9-22-02
1DE 153, f. 12-23-77, ef. 1-1-78