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.

Statutory/Other Authority

ORS 657B.340

Statutes/Other Implemented

ORS 657B.010

History

ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022