OAR 471-070-0465: Wages: Corporate Officer and Shareholder Dividends

Edition: Current OARD snapshotEffective: 2022-01-31Last verified: 2026-09-07

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.

Official history and status

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

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