Or. Rev. Stat. § 657.823 – Employment Tax Guarantee Fund

(1) There is established in the State Treasury, separate and distinct from the General Fund, the Employment Tax Guarantee Fund. The Employment Tax Guarantee Fund shall consist of:
1. (a) Money deposits received under ORS 657.505 or 657.507; and
2. (b) Proceeds of bonds posted under ORS 657.505 or 657.507.
(2) Interest earned on the Employment Tax Guarantee Fund shall be credited to the Employment Department Special Administrative Fund.

[1967 c.435 §14; 1995 c.37 §6; 2003 c.401 §2]