Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 267 - MASS TRANSIT DISTRICTS
Section 150-267-0030 - Employer-Employee Application
Universal Citation: OR Admin Rules 150-267-0030
Current through Register Vol. 63, No. 9, September 1, 2024
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 150-316.167(1) and 150-316.162(2)(j).
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 267.380
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