OAR 150-267-0030: Employer-Employee Application

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

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.

Official history and status

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

This rule cites

Cited by

No inbound citations found.

Official source: https://secure.sos.state.or.us/oard/