OAR 471-031-0015: Corporate Officer and Shareholder Dividends as Wages

Edition: Current OARD snapshotEffective: 2002-09-22Last verified: 2026-09-07

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.

Official history and status

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

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