Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 31 - UNEMPLOYMENT INSURANCE TAXES
Section 471-031-0015 - Corporate Officer and Shareholder Dividends as Wages
Universal Citation: OR Admin Rules 471-031-0015
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS 657.095 & ORS 657.105 - ORS 657.140
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