reglab/housing_qa huggingface dataset:
OR Rev Stat § 657.400 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.400 - Employment Department Special Fraud Control Fund; use of funds; Lost Wages Assistance benefit overpayments.

(1) There is established in the State Treasury, separate and distinct from the General Fund, the Employment Department Special Fraud Control Fund. The Employment Department Special Fraud Control Fund shall consist of moneys collected or received by the Employment Department as follows: (a) Interest and penalties described under ORS 657.310 (7)(b). (b) All gifts to, interest on or profits earned by the Employment Department Special Fraud Control Fund. (2) The moneys in the Employment Department Special Fraud Control Fund are continuously appropriated to the Employment Department and may not be appropriated, transferred or otherwise made available to any other state agency. (3) All amounts in the Employment Department Special Fraud Control Fund shall be used for the following purposes, as included in the biennial budget of the Employment Department and approved by the Legislative Assembly: (a) Administrative costs associated with the prevention, discovery and collection of unemployment benefit overpayments; (b) Costs associated with the Lost Wages Assistance program administered by the department pursuant to a grant agreement with the Federal Emergency Management Agency under authority established by the presidential memorandum issued on August 8, 2020, on the subject of Authorizing the Other Needs Assistance Program for Major Disaster Declarations Related to Coronavirus Disease 2019; and (c) Administrative costs associated with other benefit programs administered by the department. (4) If, under subsection (3)(b) of this section, the Employment Department uses any amounts for the purpose of reimbursing the Federal Emergency Management Agency for overpayments of benefits under the Lost Wages Assistance program: (a) Any amounts of overpayments collected from the debtor by the department shall be deposited in the Employment Department Special Fraud Control Fund. (b)(A) The department may collect such overpayments under the provisions of this chapter as if the amounts were overpayments of regular benefits; or (B) The Director of the Employment Department may waive collection of such overpayments if the director determines that it is administratively impracticable to pursue collection. [1997 c.372 §9; 2007 c.87 §5; 2013 c.703 §4; 2021 c.259 §1]
OR Rev Stat § 657.405 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.405 - "Computation date" defined for ORS 657.430 to 657.463 and 657.471 to 657.485.

As used in ORS 657.430 to 657.463 and 657.471 to 657.485, "computation date" means the June 30 preceding the calendar year for which tax rates are to be effective. [Amended by 1955 c.655 §17; 1957 c.699 §5; 1961 c.252 §2; 1973 c.300 §9; 1975 c.257 §9]
OR Rev Stat § 657.410 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.410 - Minimum wage for employee without fixed wage.

For the purpose of determining the contribution of an employer, if a worker is not employed at a fixed wage, after a fair hearing, the Director of the Employment Department may establish a minimum wage at which such worker shall be carried on the payroll of the employer.
OR Rev Stat § 657.415 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.415 - When employer ceases to be subject to this chapter.

(1) No employer subject to this chapter shall cease to be subject except upon a written application and after a finding by the Director of the Employment Department that the employer did not, during and since the preceding calendar year, have sufficient employment or payroll to qualify as an employer as defined in this chapter. (2) The employer shall cease to be subject effective with the first day of the calendar quarter in which the written application was filed. Such exemption shall continue until the employer again qualifies as an employer as defined in this chapter. [Amended by 1955 c.655 §18; 1981 c.77 §13]
OR Rev Stat § 657.425 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.425 - Election of coverage for services that do not constitute employment as defined in this chapter.

(1) Any employing unit, for which individuals perform services that are not employment subject to this chapter, may file with the Director of the Employment Department a written election that all such excluded services are employment for all the purposes of this chapter. (2) Notwithstanding subsection (1) of this section: (a) A nonprofit employing unit, a state agency, a political subdivision or an Indian tribe may file a written election that all otherwise excluded services performed by individuals within the same grade, class or occupation or at a specific establishment or geographic area are employment subject to this chapter. (b) An employing unit for which services are performed that are subject to the Federal Unemployment Tax Act may file a written election with the director that such services are employment for all purposes of this chapter. (3) Elections filed pursuant to subsections (1) and (2) of this section are not effective unless approved by the director. Upon approval of the election by the director, the services are employment subject to this chapter effective the first day of the calendar quarter in which the election was filed, or a later date when so specified in the election. Such election shall continue in effect until canceled but shall be for not less than two completed calendar years. (4) An employing unit may cancel its election as of January 1 of any calendar year that is subsequent to two calendar years, only if such employing unit has filed, at least 30 days prior to such January 1, a written notice with the director of its intention to cancel such election. Upon timely notice of intention to cancel the election, such services shall cease to be employment subject to this chapter. (5) The director may cancel the election of any employing unit and such elected services shall cease to be employment subject to this chapter at any time while such employing unit is in default in payment of taxes or other amounts due under this chapter. [Amended by 1971 c.463 §14; 1973 c.715 §3; 1981 c.5 §4; 2001 c.572 §11; 2005 c.218 §14]
OR Rev Stat § 657.430 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.430 - Tax rates based on experience.

Subject to ORS 657.480 and the conditions and exceptions contained in this chapter, the Director of the Employment Department shall, for each calendar year, determine the tax rates applicable to each employer on the basis of the actual experience of the employing enterprises of the employer with respect to benefits paid to unemployed individuals on account of wages for services performed in the employ of the employer during the base years of the unemployed individuals. [Amended by 1973 c.300 §10; 2005 c.35 §1] Note: Sections 2, 3 and 5, chapter 638, Oregon Laws 2021, provide: Sec. 2. Sections 3 and 4 of this 2021 Act are added to and made a part of ORS chapter 657. [2021 c.638 §2] Sec. 3. (1) Notwithstanding ORS 657.430, the actual experience of the employing enterprises of an employer used to determine the tax rates applicable to the employer for calendar year 2020 shall be used to determine the tax rates applicable to the employer for calendar years 2022, 2023 and 2024. (2) Notwithstanding ORS 657.435, if an employer’s tax rate was assigned under ORS 657.435 for calendar year 2020, the tax rate so assigned shall be the employer’s tax rate for calendar years 2022, 2023 and 2024. [2021 c.638 §3] Sec. 5. Sections 3 and 4 of this 2021 Act are repealed on January 2, 2032. [2021 c.638 §5]
OR Rev Stat § 657.435 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.435 - Base rate for first year.

For each calendar year, an employer’s tax rate shall be that rate assigned in this section to the applicable schedule I through VIII of Table A, ORS 657.462 in effect for such calendar year unless and until there have been 12 consecutive months immediately preceding the computation date, except as otherwise provided, throughout which the employer’s account has been chargeable with benefits. ______________________________________________________________________________ Schedule of Table A, Tax Rate ORS 657.462 Assigned I 2.0% II 2.1% III 2.4% IV 2.6% V 2.9% VI 3.1% VII 3.2% VIII 3.3% ______________________________________________________________________________ [Amended by 1955 c.655 §5; 1973 c.300 §11; 1977 c.538 §1a; 1989 c.609 §2; 2005 c.183 §5] Note: See note under 657.430.
OR Rev Stat § 657.457 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.457 - Penalty when employer fails to file contribution reports and pay contributions when due; notice of failure; waiver; rules.

(1) For each year after December 31, 1993, an employer shall pay a penalty equal to one percent of the employer’s taxable payroll in the preceding calendar year if the employer has failed prior to September 1 to: (a) File all tax reports as required by the Director of the Employment Department; or (b) Pay all taxes due. (2)(a) On or before June 30, the director shall send a written notice to each employer that has failed to file all required tax reports or pay all taxes due, warning the employer about the penalty provided in subsection (1) of this section. (b) On or before October 20, the director shall assess the penalty provided in subsection (1) of this section and send written notification thereof to the employer’s last known address. (c) An employer that is assessed a penalty under this section may submit a written request that the penalty be waived. Such request must be filed with the director on or before November 10 following the penalty assessment and contain the specific reasons for the failure to file the required reports or payments prior to September 1. (d) The director may waive the penalty for good cause if the employer has filed the required reports and payments. (3)(a) If the request for waiver of the penalty is denied, the director shall so notify the employer in writing. The decision denying the request shall become final, unless within 20 days from the date the decision is sent to the employer’s last known address, the employer files a request for a hearing. The request for a hearing must be in writing and state the reasons therefor. (b) Hearings, decisions and reconsiderations under this section shall be conducted in accordance with rules adopted by the director. (c) Judicial review of an order assessing a penalty under this section shall be as provided for review of orders in contested cases under ORS chapter 183, except that the petition shall be filed within 20 days after the issuance of the order of the director or a designated representative. (4) The penalty provided in subsection (1) of this section shall be collected in accordance with the provisions of ORS 657.515, and any amounts collected pursuant to this subsection shall be paid to the Employment Department Special Administrative Fund in accordance with the provisions of ORS 657.830 (3). [1957 c.699 §8(1),(2); 1967 c.435 §4; 1977 c.538 §2; 1993 c.778 §19; 1995 c.173 §2]
OR Rev Stat § 657.458 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.458 - Definitions for employer tax rate computations; exclusion of calendar years 2020 and 2021.

As used in this chapter unless the context requires otherwise: (1) "Adjusted average weekly check amount" means the average weekly check amount in a calendar year plus one-half of the increase in the maximum weekly benefit amount plus one-half of the increase in the minimum weekly benefit amount from the week including July 4 immediately preceding such calendar year to the week including July 4 immediately following such calendar year. (2) "Average monthly employment" means the total number of persons employed in each month for 12 consecutive months, as reported by employers subject to the tax under this chapter, divided by 12. (3) "Average weekly check amount" means the gross amount of benefit payments, excluding extended benefits, made during a 12 consecutive month period, divided by the number of such weekly payments made to all individuals receiving benefits under this chapter during that period. The number and amount of payments made under section 11, chapter 2, Oregon Laws 1982 (first special session), shall be excluded from the computation under this subsection. (4) "High benefit cost period" means the 12 consecutive month period in the last 20 completed calendar years in which the benefit cost rate was the highest. The benefit cost rate is determined by dividing the amount of benefits paid attributable to employers subject to the tax, during any 12 consecutive months within the 20-year period by total wages, as defined in ORS 657.105, reported by all employers subject to the tax for the four consecutive calendar quarters that include the quarter in which the 12 consecutive month period ended. All benefits paid from the Unemployment Compensation Trust Fund attributable to employers subject to the tax, including but not limited to the Oregon share of extended benefits and any special state additional benefits, shall be included in the amount of benefits under this subsection. For purposes of making determinations under this subsection, calendar years 2020 and 2021 shall not be included, and shall not count toward the total number of years, in any 20-year period. [1969 c.157 §2 (657.458 and 657.459 enacted in lieu of 657.461); 1971 c.463 §15; 1977 c.538 §3; 1983 c.508 §9; 2007 c.71 §213; 2021 c.638 §1]
OR Rev Stat § 657.459 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.459 - Computation of Fund Adequacy Percentage Ratio.

(1) For the purpose of computing employer tax rates, the Director of the Employment Department, or the director’s authorized representative, shall compute a "Fund Adequacy Percentage Ratio." This computation shall be made in September of each year and shall be the ratio of the amount in the Unemployment Compensation Trust Fund, as of August 31 preceding the computation, to a calculated amount of benefits that would be paid during the following calendar year if high unemployment were to occur. The calculated amount of benefits shall be determined as follows: (a) Average monthly employment in the calendar year preceding the calculation shall be divided by the average monthly employment in the high benefit cost period with the resulting quotient carried to the fourth decimal place. (b) The adjusted average weekly check amount for the calendar year preceding the calculation shall be divided by the average weekly check amount in the high benefit cost period with the resulting quotient carried to the fourth decimal place. (c) The amount of benefits paid during the high benefit cost period and attributable to employers subject to the tax shall be multiplied by the quotient determined in paragraph (a) of this subsection. The resulting product shall be multiplied by the quotient determined in paragraph (b) of this subsection. All benefits paid from the Unemployment Compensation Trust Fund attributable to employers subject to the tax, including but not limited to the Oregon share of extended benefits and any special state additional benefits, shall be included in the amount of benefits under this subsection. (2) The amount in the Unemployment Compensation Trust Fund, as of August 31 preceding the computation, shall be divided by the final product determined in subsection (1)(c) of this section. The quotient obtained shall be expressed as a percentage and is the "Fund Adequacy Percentage Ratio" used to determine the applicable schedule of Table A of ORS 657.462 to be in effect for the succeeding calendar year. (3) Notwithstanding the provisions of subsection (2) of this section, if the product obtained by multiplying 3.0 times the average monthly employment in the calendar year preceding the calculation times the adjusted average weekly check amount for the calendar year preceding the computation exceeds the amount determined in subsection (1)(c) of this section, such product shall be used in lieu of the amount determined in subsection (1)(c) of this section in the Trust Fund Adequacy Ratio calculation in subsection (2) of this section. (4) Products obtained in subsections (1) and (3) of this section shall be rounded to the nearest dollar. [1969 c.157 §3 (657.458 and 657.459 enacted in lieu of 657.461); 1971 c.463 §16; 1975 c.354 §2; 1977 c.538 §4; 1983 c.508 §10; 2005 c.22 §462; 2005 c.183 §7]
OR Rev Stat § 657.466 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.466

[1955 c.655 §23 (enacted in lieu of 657.465); 1957 c.699 §9; renumbered 657.471]
OR Rev Stat § 657.467 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.467 - Amounts included in fund adequacy percentage ratio computations.

Notwithstanding the payment of regular and extended unemployment insurance benefits to employees of employing units which reimburse the fund in lieu of taxes from moneys in the Unemployment Compensation Trust Fund, such moneys shall be included with the balance in the Unemployment Compensation Trust Fund in any computation of a fund adequacy percentage ratio under this chapter as though said moneys had been reimbursed to the fund as provided in ORS 657.505. Should advance payments made by reimbursing employers exceed the amount of benefit payments, the excess amount shall be excluded from the fund balance. [1965 c.359 §3; subsection (2) enacted as 1967 c.435 §12; 1971 c.463 §17; 1977 c.538 §5]
OR Rev Stat § 657.473 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.473 - Statement of benefits charged to employer’s account.

Employers subject to this chapter may be furnished, upon written request, a statement of benefits charged to their accounts at such times and in such form as may be determined by the Director of the Employment Department. Nothing in this section shall in any way be construed as to relieve an employer’s account from benefit charges nor to grant any appeal therefrom. [1967 c.435 §2]
OR Rev Stat § 657.475 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.475 - Where a number of the same workers are normally employed by several employers; records; contributions; charging benefits.

(1) Where a number of workers are normally employed in employment in the course of a year by several employers, such employers, with the approval of the Director of the Employment Department, may appoint an agent who shall maintain such records and prepare and file such returns and reports as are required under this chapter in respect to such workers, including returns and reports of wages paid and payable to such workers, and may pay the employers’ contributions levied under this chapter in respect to wages paid and payable to such workers and shall perform such other acts on behalf of such employers as the director may authorize, all in the same manner as though such agent were the employer of such workers. (2) The director may, by regulation, provide for the manner of crediting to each such employer the employment experience of such group of employers who have appointed such agent with respect to such workers, for the purpose of any classification of employers made pursuant to this chapter for the determination of future rates of employers’ contributions. (3) Any of such employers who operate or do business in more than one place may, with the approval of the director, appoint a separate agent in each such place. (4) This section shall not be construed to make such agent the employer of such workers, or relieve any employer of obligations to comply with the terms of this chapter, except to the extent that such obligations are discharged by such agent.
OR Rev Stat § 657.477 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.477 - Related corporations as common paymaster; treatment of compensation for services.

For purposes of this chapter, if two or more related corporations concurrently employ the same individual and compensate such individual through a common paymaster which is one of such corporations, each such corporation shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual, and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations. [1979 c.255 §2]
OR Rev Stat § 657.487 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.487 - Judicial review of decisions under ORS 657.485.

Judicial review of decisions or orders under ORS 657.485 shall be as provided for review of orders in contested cases in ORS chapter 183, except that the petition shall be filed within 20 days after the order is final. The Director of the Employment Department may file petition for judicial review in accordance with this section from decisions of the administrative law judge. [1971 c.734 §97; 1977 c.538 §8; 1999 c.849 §135; 2003 c.75 §103]
OR Rev Stat § 657.490 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.490 - Employer or employee has no prior right to employer’s contributions.

This chapter shall not be construed to grant any employer or any individual in the service of the employer prior claims or rights to the amount paid by the employer into the fund.
OR Rev Stat § 657.495 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.495 - Fraud in lowering contributions.

No person shall willfully make a false statement or misrepresentation to lower contributions paid to the fund.
OR Rev Stat § 657.504 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.504 - Applicability of noncharging provisions.

(1) The noncharging provisions of this chapter, including but not limited to ORS 657.327, 657.360, 657.471 and 657.770, do not apply to employers making reimbursement payments or payments in lieu of taxes in accordance with ORS 657.505. (2) The noncharging provisions of this chapter apply to taxpaying Indian tribes, except that, notwithstanding ORS 657.327, one-half of extended benefits applicable to an Indian tribe paying taxes under ORS 657.505 shall be charged to the Indian tribe. [1973 c.118 §4; subsection (2) of 2005 Edition enacted as 2005 c.181 §2]