ORS 657.765: Reciprocal agreements concerning payroll taxes for out-of-state work.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Whenever the unemployment insurance laws of other states provide for inclusion of out-of-state payment of wages in computing wages paid in like manner as provided in ORS 657.095 (2), the Director of the Employment Department may enter into agreements with those empowered to administer the unemployment insurance laws of such other states for the purpose of: (1) Waiving the further collection of payroll taxes in all the states when the aggregate amount of said wages is in excess of “payroll” as defined in ORS 657.095 (1); and (2) Securing uniformity for payroll reporting on such out-of-state work. [Amended by 1955 c.655 §24; 1973 c.300 §13; 1973 c.810 §3]
Administrative rules citing this section
- OAR 603-082-0010: Purpose — implements
- OAR 603-082-0020: Definitions — implements
This rule cites
- ORS 657.095 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors657.html