OAR 471-030-0010: Assignment of Wages

Edition: Current OARD snapshotEffective: 2018-01-11Last verified: 2026-09-07

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).

Official history and status

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

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