Or. Admin. Code § 471-070-0465

Current through Register Vol. 64, No. 1, January 1, 2025

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

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.

Or. Admin. Code § 471-070-0465

ED 4-2022, adopt filed 01/31/2022, effective 1/31/2022

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.010