Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 31 - UNEMPLOYMENT INSURANCE TAXES
Section 471-031-0139 - Employing Enterprise and Prohibited Activities

(1) As used in chapter 657, an employing enterprise is a business, including all of the component parts of the business necessary to carry out day-to-day operations. Formation of a distinct legal entity for any component part of the employing enterprise may be disregarded for purposes of determining the experience rating of the employing enterprise.

(2) For the purposes of ORS 657.480(2)(c), any activity or inactivity that would hide or attempt to hide the actual experience of an employing enterprise as referenced in 657.430 is prohibited.