reglab/statecodes huggingface dataset:
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.507 - Employer’s security for payment of contributions.

(1) If upon satisfactory evidence the Director of the Employment Department finds it necessary for the protection of the Unemployment Compensation Trust Fund, the director may require any employer subject to this chapter, except the state, including every state officer, board, commission, department, institution, branch, agency or political subdivision, to deposit and keep on deposit, with the director, a sum equal to the contributions due the director upon the employer’s payroll or estimated payroll covering a period of three calendar quarters.
(2) The director may, at the discretion of the director and in lieu of such deposit, accept a bond or an irrevocable letter of credit issued by an insured institution as defined in ORS 706.008 in a form acceptable to the director to secure payment of contributions to become due the fund. The deposit or posting of the bond or letter of credit shall not relieve the employer from making contributions to the fund based on the payroll of the employer as provided by this chapter. The director may, at the discretion of the director, at any time apply such deposit or bond or letter of credit or part thereof to the delinquencies or indebtedness of the employer arising under any provision of this chapter.
(3) Any deposit, letter of credit or bond shall be deemed for all purposes to become the sole property of the Director of the Employment Department and shall be deposited in the Employment Tax Guarantee Fund and held for the sole benefit of the Unemployment Compensation Trust Fund and the Employment Department Special Administrative Fund, subject only to subsection (4) of this section. The deposit, letter of credit or bond shall be prior to all other liens, claims or encumbrances and shall be exempt from any process, attachment, garnishment or execution whatsoever and shall be for the sole benefit of the Unemployment Compensation Trust Fund and the Employment Department Special Administrative Fund except as provided in subsection (4) of this section.
(4) If an employer ceases to be an employer subject to this chapter, the Director of the Employment Department shall, upon receipt of all payments due the fund based on the employer’s payroll, refund to the employer all deposits remaining to the employer’s credit and shall cancel any bond or letter of credit given under this section. Such sums as are on deposit in the Employment Tax Guarantee Fund or bonds held for the benefit of the Unemployment Compensation Trust Fund shall first be applied to any indebtedness or deficiencies due from the employer to the Unemployment Compensation Trust Fund and the Employment Department Special Administrative Fund under any provisions of this chapter before any return is made to the employer. The employer shall have no interest in such deposit, letter of credit or bond prior to full compliance with this section and all provisions of this chapter. [1959 c.598 §7; 1967 c.435 §6; 1991 c.331 §97; 1997 c.631 §517; 1999 c.59 §197]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.508 - Failure to comply with ORS 657.507.

(1) If an employer fails to comply with ORS 657.507, the circuit court of the county in which the employer resides or in which the employer engages in business shall, upon the commencement of a suit by the Director of the Employment Department for that purpose, enjoin the employer from further employing individuals in this state or continuing in business therein until the employer has complied with ORS 657.507.
(2) Upon filing of a suit for such purpose by the director, the court shall set a day for hearing and shall cause notice thereof to be served upon the employer. The hearing shall be not less than five days from the service of the notice. [1959 c.598 §8; 1967 c.435 §7; 1983 c.508 §11]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.509 - Taxes from political subdivisions and people’s utility districts; election; effect of canceling election; applicability of noncharging provisions.

(1) Instead of the amount to be paid into the fund under provisions of ORS 657.505 (6), a political subdivision may elect to pay taxes in accordance with the provisions of ORS 657.430 and 657.480. The election shall be on forms prescribed by the Director of the Employment Department and must be filed within the 30-day period following the close of the calendar quarter in which the political subdivision became an employer. An employer failing to submit a timely notice of election under this section shall be liable under provisions of ORS 657.505 (6) for a minimum of two calendar years. Thereafter such employer may file a written election to pay taxes. Such election must be filed by January 31 of the calendar year for which the election is to be effective. The director may for good cause extend the period within which an election must be filed for an additional 30 days.
(2) An election shall continue until canceled but shall be for a period of not less than two calendar years. An employer may cancel such election by filing with the director a written notice of its intention to cancel by January 31 of the year in which the cancellation is to be effective. The director may for good cause extend the period within which a notice of cancellation may be filed for an additional 30 days. Once a cancellation is effective, the political subdivision must pay amounts in accordance with ORS 657.505 (6) for two calendar years before it is again eligible to elect payment under this section.
(3) All noncharging provisions of this chapter shall apply to political subdivisions electing to pay taxes under this section, except that with respect to ORS 657.327, one-half of extended benefits applicable to a political subdivision paying taxes under this section shall be charged to the political subdivision.
(4) Notwithstanding the provisions of subsections (1) and (2) of this section, any political subdivision may elect to pay taxes or cancel a tax election effective January 1, 1978, if such election or notice of cancellation is filed by January 31, 1978. The director may for good cause extend the period for filing an election for an additional 30 days. [1973 c.715 §5; 1975 c.156 §3; 1977 c.446 §8; 1989 c.609 §4]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.510 - Refunds.

If not later than three years after the date on which any contributions, interest, fines or penalties were paid pursuant to this 1965 Act, an employer who has paid such contributions, interest, fines or penalties makes application for an adjustment thereof in connection with subsequent contributions, interest, fine or penalty payments, or for a refund thereof because such adjustment cannot be made, and the Director of the Employment Department determines that such contributions, interest, fines or penalties, or any portion thereof were collected erroneously, the director shall allow such employer to make an adjustment of the amount erroneously paid, without interest, in connection with subsequent contributions, interest, fine or penalty payments by the employer or, if such adjustment cannot be made, the director shall refund said amount, without interest, from the Unemployment Compensation Trust Fund or from the Employment Department Special Administrative Fund, as applicable; provided that the director shall not allow any adjustment in connection with subsequent contributions for amounts of interest, fines or penalty payments collected or received subsequent to July 1, 1965, nor shall the director refund any such payment from the fund except that the director may refund any such payment from the interest, fine and penalty collected after such date which are temporarily in the fund for clearance pending transfer to the Employment Department Special Administrative Fund. For like cause and within the same period, adjustment or refund from the Unemployment Compensation Trust Fund and the Employment Department Special Administrative Fund, as appropriate, may be so made on the director’s own initiative. Refunds of contributions pursuant to ORS 657.065 (1) shall be refunded by the director from the fund without application. When refunds of contributions are made pursuant to ORS 657.065 (1), refunds of fines, penalties and interest, if any, shall be made from the Employment Department Special Administrative Fund without application. [Amended by 1965 c.359 §4]
Note:
Pursuant to 173.160, Legislative Counsel has not substituted specific ORS references for the words "this 1965 Act" in 657.510. The sections for which substitution otherwise would be made may be determined by referring to the 1965 Comparative Section Table located in Volume 22 of ORS.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.513 - Political subdivision contribution payments from Local Government Employer Benefit Trust Fund.

(1) A political subdivision required to make payments into the Unemployment Compensation Trust Fund under ORS 657.505 may request the Director of the Employment Department to pay on behalf of the political subdivision such amounts as the political subdivision is required to pay into the fund. The employer may request the director to pay on its behalf such amounts as the political subdivision is required to pay into the fund. This request must be filed with the director by January 31 of any year in order to be effective July 1 of that year.
(2) A request shall continue until canceled but shall be for a period of not less than two years. A political subdivision may cancel its request by filing a written notice of its intention to cancel with the director by January 31 of the year in which the cancellation is to be effective. A cancellation shall be effective only on June 30 of a year. The political subdivision shall be responsible for paying into the Unemployment Compensation Trust Fund any amounts paid out to claimants after the effective date of a cancellation and attributable to base period wages paid by the political subdivision during a period it was subject to the provisions of ORS 293.701, 294.725 to 294.755, 657.505 or this section.
(3) The director may for good cause extend the period within which a request or cancellation of a request must be filed for an additional 30 days.
(4) The director shall pay into the Unemployment Compensation Trust Fund from the Local Government Employer Benefit Trust Fund such amounts of benefits that are paid to claimants during the period the political subdivision is a participant in the Local Government Employer Benefit Trust Fund created by ORS 294.730. Benefits paid to claimants during a period when the political subdivision is not a participant shall be reimbursed directly to the Unemployment Compensation Trust Fund by the political subdivision. [1977 c.491 §2; 1989 c.135 §6; 1995 c.79 §333]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.516 - Liability of certain officers, members, partners and employees for amounts in default.

(1) In the case of default by an employer, as provided in ORS 657.515, a person described in subsection (2) of this section who, as an officer, member, partner or employee, is under a duty to perform the actions required by employers under this chapter shall be personally liable for amounts due under this chapter. More than one person may be jointly and severally liable under this section.
(2) This section shall apply only to a person who is one or more of the following:
(a) An officer or employee of a corporation;
(b) A member or employee of a limited liability company; or
(c) A partner in or employee of a limited liability partnership.
(3) If the Director of the Employment Department determines that an amount is due under this section, the director shall issue a notice of assessment to the person liable under this section mailed to the person’s last-known address of record with the director.
(4) If the director has reason to believe that the person liable under this section is insolvent, the director may issue a jeopardy assessment as provided by ORS 657.681 (4).
(5) Amounts assessed under this section may be reviewed in the manner provided by ORS 657.681 (5). [2009 c.79 §3]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.517 - Authority of director to compromise or adjust debts or overpayments; determination of uncollectible amounts.

(1) When in the judgment of the Director of the Employment Department the best interests of the Employment Department are served, the director may:
(a) Waive, reduce or compromise any tax balance of $10 or less;
(b) Retain any tax overpayment of $10 or less; or
(c) Waive, reduce or compromise any part or all of the tax interest and tax penalties provided by this chapter.
(2) The director may determine that the amount of tax, interest and penalty due and unpaid on a delinquent tax account is uncollectible, and write such amount off, if:
(a) The delinquent amount has been reduced to the status of a lien or judgment under the provisions of this chapter and such lien or judgment has expired; or
(b) The taxpayer no longer has an active business in Oregon and has not had an active business within the three most recently completed calendar years, and there is little or no likelihood of recovering the amount due.
(3) In making the determination that an account is uncollectible, the director shall consider, among other factors:
(a) The administrative costs of continued collection efforts in relation to the amount due;
(b) The accessibility of the taxpayer for effective collection actions; and
(c) The taxpayer’s financial condition and ability to pay the amount due, both current and projected.
(4) A record shall be made showing the reasons for waiving, reducing, compromising or writing off amounts under this section. Such record shall be retained for a period of seven years from the date the account was written off. [1969 c.57 §2; 1981 c.5 §5; 1983 c.54 §1]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.520 - Claims for contribution preferred.

All contributions, interest charges, penalties or amounts due the Unemployment Compensation Trust Fund from any employer under this chapter and all judgments recovered by the Director of the Employment Department against any employer under this chapter shall be given the same priority as taxes and shall be deemed preferred to all general claims in all bankruptcy proceedings, trustee proceedings, proceedings for the administration of estates, receiverships and assignments for the benefits of creditors involving the employer liable therefor or the property of such employer.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.525 - Lien on subjects and products of labor for which contributions are due.

A lien is created in favor of the Director of the Employment Department upon all real property within this state and any structure or improvement thereon and upon any mine, lode, deposit, mining claim, road, tramway, trail, flume, ditch, pipeline, building or other structure or equipment on or pertaining thereto, and upon all lumber, sawlogs, spars, piles, ties or other timber, and upon all other manufactured articles of whatsoever kind or nature upon which labor is performed by the workers of any employer subject to this chapter, in a sum equal to the amount at any time due from such employer to the director on account of labor performed thereon by the workers of such employer, together with interest and penalties.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.530 - Lien on property used in connection with employment on which contributions are due.

The Director of the Employment Department also shall have a lien upon all real or personal property of the employer used in connection with the employment on which contributions are due, in a sum equal to the amount at any time due from any employer subject to this chapter on account of labor performed by the workers of such employer, together with interest and penalty.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.535 - Liens under ORS 657.525 or 657.530; priority; filing statement of lien; foreclosure.

(1) The liens created by ORS 657.525 and 657.530 shall be prior to all other liens and encumbrances, except labor liens and taxes, and they shall have equal priority with other tax liens.
(2) In order to assert such liens, the Director of the Employment Department shall, within 60 days after the employer is in default, as provided in ORS 657.515 (3), file with the county clerk of the county within which such property is then situated, a statement in writing describing the property upon which a lien is claimed and stating the amount of the lien claimed by the director. If a lien is claimed on real property not then owned by the employer, such statement must be filed within 60 days from the completion of the work.
(3) When a lien is claimed on real property, the director shall, within one year from the filing of the statement, commence a suit to cause such lien to be foreclosed in the manner provided by law for the foreclosure of other liens on real or personal property. If the lien is claimed on personal property, the director may, within one year from the filing of the statement, commence foreclosure proceedings as provided in ORS 87.110 and 87.115 (1973 Replacement Part). [Amended by 1987 c.158 §127]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.540 - Lien on property of defaulting employer; recording; priority; foreclosure.

(1) If an employer liable for the payment of contributions to the Unemployment Compensation Trust Fund is in default, as provided in ORS 657.515 (3), the amount of contributions, interest and penalties due shall be a lien in favor of the Director of the Employment Department upon all property, whether real or personal, belonging to such employer.
(2) The lien shall be perfected and attach:
(a) To real and personal property located within the county, upon the recording of a warrant, as provided in ORS 657.642, with the clerk of the county in which the property is located.
(b) To personal property wherever located within the state, upon:
(A) The recording of a warrant, as provided in ORS 657.642, with the clerk of any county; and
(B) The filing of a copy of the warrant with the Secretary of State as provided in ORS 657.542.
(3) The lien created by this section is prior to all liens and encumbrances recorded subsequent to the filing of notice of claim of lien, except state and county tax liens and labor liens.
(4) The lien created by this section may be foreclosed by a suit in the circuit court in the manner provided by law for the foreclosure of other liens on real or personal property. [Amended by 1965 c.359 §6; 1991 c.277 §1]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.542 - Filing liens and warrants with Secretary of State.

(1) A copy of any statement of lien filed as provided in ORS 657.535 or any warrant attaching the lien of ORS 657.540 may also be filed in the office of the Secretary of State. Filing in the office of the Secretary of State shall have no effect until a copy of the statement of lien or a warrant has been recorded with a county clerk.
(2) When a copy of the statement of lien or the warrant is filed with the Secretary of State in compliance with subsection (1) of this section, such filing shall have the same effect with respect to personal property as if the copy of the statement of lien or the warrant had been duly recorded with the county clerk in each county of this state.
(3) A copy of the statement of lien or the warrant so filed with the Secretary of State shall be filed and indexed by the Secretary of State in the same manner as is provided in ORS 79.0501 for the filing and indexing of financing statements. [1959 c.598 §9; 1961 c.726 §425; 1991 c.277 §2; 2001 c.445 §179]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.545 - Release of ORS 657.540 lien by filing security.

(1) The employer against whose property a lien has been filed under ORS 657.540 may cause the property to be released by filing with the county clerk of the county wherein such lien is recorded a bond or an irrevocable letter of credit in a sum double the amount claimed in said lien, executed by a surety company licensed to do business in Oregon or by two freeholders of this state, having the qualifications of bail upon arrest or in the case of a letter of credit issued by an insured institution, as defined in ORS 706.008, to be approved by the circuit judge of the district in which said lien is filed, or, in the event of the absence of the circuit judge from the county in which said lien is filed, then by the county judge of said county, running to the Director of the Employment Department and conditioned for the payment of all damages, costs, charges and disbursements that may be recovered by the director against such employer or that may be found to be a lien upon or against the property of such employer.
(2) The clerk shall issue to such employer a certificate stating that the bond or letter of credit is substituted in lieu of the property of said employer and that the lien on said property is forever released and discharged. A marginal entry of said release and bond or letter of credit shall be made in the lien docket containing the original record of statement of claim.
(3) If the director establishes the validity of the lien by a suit to foreclose the same, the director is entitled to judgment against the sureties upon said bond or against the issuer of the letter of credit. [Amended by 1991 c.331 §98; 1997 c.631 §518; 2003 c.576 §532]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.552 - Limitations on notices of assessment and on actions to collect contributions, interest and penalties.

(1) Except in the case of failure without good cause to file a return, fraud or intent to evade any provision of this chapter or authorized rules, every notice of assessment shall be given within four years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employer or person liable under ORS 657.516 may waive this limitation period or may consent to its extension.
(2) In case of failure without good cause to file a return, every notice of assessment shall be given within eight years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employer or person liable under ORS 657.516 may waive this limitation period or may consent to its extension.
(3) An action or suit may not be commenced to collect any amount of contributions, interest or penalties due under assessment unless such action or suit is commenced within three years from the date of the assessment, except in the case of fraud or intent to evade any provision of this chapter or authorized regulations, an action or suit may be commenced at any time.
(4) If the cause of action or suit accrues or has accrued against any employer or person liable under ORS 657.516 who is out of the state or concealed therein, such action or suit may be commenced within three years after the return of the employer or person into the state, or the time of the concealment of the employer or person has ended. [1963 c.354 §5 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672); 2003 c.14 §405; 2009 c.79 §4]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.555 - Authority to release, compromise or satisfy liens.

Any lien provided for in ORS 657.525 to 657.540 may be released, compromised or satisfied by the Director of the Employment Department, and the property against which a lien is claimed shall be released therefrom by filing a notice of such release or satisfaction with the county clerk of the county in which the notice of lien claim was filed.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.557 - Remedies for collection of contributions not exclusive; prevailing party in civil action to recover costs.

(1) Remedies given to the Director of the Employment Department under this chapter for the collection of contributions, interest and penalties shall be cumulative and no action taken by the director or the duly authorized representative of the director, the Attorney General, or any other officer, shall be construed to be an election on the part of the state or any of its officers to pursue any remedy to the exclusion of any other.
(2) In any civil action brought under this section, the prevailing party is entitled to recover from the opposing party or parties reasonable costs and attorney fees to be fixed by the court upon entry of a final order or judgment in favor of the prevailing party in a court hearing, trial or on appeal. [1959 c.598 §5; 1991 c.607 §1; 2003 c.576 §533]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.565 - Unlawful practices of employer.

(1) No employer or agent of any employer shall willfully refuse or fail to pay a contribution to the fund or to furnish any report, audit or information duly required by the Director of the Employment Department under this chapter.
(2) No employer shall make a deduction from the wages or salary of any employee to pay any portion of the contribution which the employer is required to make.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.571 - Quarterly or annual tax report; form; filing with Department of Revenue.

(1) Every employing unit shall make and file a quarterly report of taxes due under this chapter upon a combined quarterly tax report form prescribed by the Department of Revenue. The report shall be filed with the Department of Revenue at the times and in the manner provided by ORS 316.168 and 316.171.
(2) The report of taxes due under this chapter may be filed annually, in the time, form and manner prescribed by the Department of Revenue, if:
(a) The employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a private home, local college club or local chapter of a college fraternity or sorority; and
(b) In any calendar quarter, total domestic service cash remuneration is $1,000 or more. [1999 c.461 §2 (enacted in lieu of 657.570); 2003 c.112 §1]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.575 - Repayment of default by nonprofit employing unit; conditions.

(1) Notwithstanding any other provision of this chapter, when a nonprofit employing unit is found by the Director of the Employment Department to be in default with respect to payment of taxes required by this chapter, the nonprofit employing unit may elect to satisfy the deficiency together with any interest and penalties thereon, by making reimbursement payments into the Unemployment Compensation Trust Fund in an amount equivalent to the amount of regular benefits and one-half of extended benefits paid out to claimants who, during the period of noncompliance with this chapter, were paid wages by such nonprofit employing unit. However, the election to make reimbursement payments may not be made if the director finds that any part of the deficiency is due to an intent to postpone or avoid either payment of taxes due the Unemployment Compensation Trust Fund or the election to make reimbursement payments pursuant to ORS 657.505 (8).
(2) Reimbursement payments made pursuant to this section shall be deemed to satisfy any deficiency, together with any interest and penalties thereon. If a nonprofit employing unit elects to make reimbursement payments under this section, any payments previously made to satisfy that deficiency shall be credited to the reimbursement payments for which the nonprofit employing unit is liable. If all liabilities for benefit payments to claimants are met, any payments in excess of the reimbursement payments required, together with any interest and penalties thereon, shall be refunded to the nonprofit employing unit. [1989 c.329 §2; 2005 c.218 §18]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.601 - Employment Department.

There is established an Employment Department. The department shall:
(1) Administer the unemployment insurance laws of this state to support Oregonians during periods of unemployment;
(2) Provide for the operation of a statewide employment service, including the establishment and maintenance of a system of public employment offices to promote employment of Oregonians;
(3) Provide oversight, operation and management of a statewide comprehensive workforce and labor market information system; and
(4) Provide child care advocacy, coordination of child care policy and planning, technical assistance to child care providers and certification of child care facilities to assist the employment of Oregonians and insure the health and well-being of the future workforce. [1969 c.597 §176; 1993 c.344 §4(1); part renumbered 657A.010 in 1993; 1995 c.278 §57; 2017 c.307 §1]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.608 - Director; term; duties; compensation.

(1) The Employment Department shall be under the supervision and control of a director appointed by the Governor. The term of office of the Director of the Employment Department is four years, but the director may be removed at any time during a term at the pleasure of the Governor. The appointment of the director is subject to confirmation by the Senate in the manner provided in ORS 171.562 and 171.565.
(2) The director is responsible for providing for programs to deliver to the public services assigned to the department and for undertaking long-range planning necessary for the effective delivery of those services.
(3) The director shall receive such salary as may be provided by law or, if not so provided, as may be fixed by the Governor, and shall be reimbursed for all expenses actually and necessarily incurred in the performance of official duties. Such compensation shall be paid out of the Unemployment Compensation Administration Fund or the Child Care Fund, as appropriate. [1959 c.583 §3; 1969 c.597 §179; 1969 c.695 §13; 1983 c.522 §6; 1983 c.740 §246; 1993 c.344 §5]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.610 - Director; powers and duties generally; rules.

The Director of the Employment Department may:
(1) For purposes of administration and control, and with the approval of the Governor, organize and reorganize the department in whatever manner the director considers appropriate to carry out the duties, functions and powers of the department.
(2) Appoint all subordinate officers and employees of the department, whether classified or unclassified, and prescribe their duties and compensation, subject to applicable provisions of the State Personnel Relations Law.
(3) Delegate to departmental officers and employees such responsibility and authority as the director determines necessary.
(4)(a) Determine all questions of general policy for this chapter;
(b) Adopt rules for this chapter; and
(c) Administer and enforce this chapter.
(5) Sue and be sued in the name of the director, and shall have a seal bearing the name of the Employment Department.
(6) Adopt proper rules to regulate the mode and manner of all investigations.
(7) Prescribe the time, place and manner of making claims for benefits under this chapter, the kind and character of notices required thereunder and the procedure for investigating and deciding claims.
(8) Enter into contracts relating to the federal Workforce Innovation and Opportunity Act deemed necessary by the director to fulfill the mission of the department. The director may enter into contracts with other states or governments, public bodies or persons to provide or receive services. Contracts entered into by the director shall be executed in the name of the state, by and through the Employment Department. [Amended by 1959 c.583 §23; 1969 c.597 §180; 1983 c.522 §7; 1993 c.344 §6; 1999 c.849 §§137,138; 2001 c.684 §§32,33; 2003 c.75 §52; 2003 c.199 §§1,2; 2015 c.27 §58; 2017 c.185 §17; 2017 c.297 §38]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.615 - Investigations and recommendations to legislature.

The Director of the Employment Department may:
(1) Carry on investigations of the operation of unemployment insurance in Oregon, including related subjects and publish the results thereof.
(2) Investigate the operations of the fund, the relation of contribution rates to the risks of unemployment, the adequacy of contribution rates.
(3) Recommend to the legislature from time to time any advisable changes in the contribution rates or benefits and any other changes in the state laws relating to unemployment insurance.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.620 - Determination of adequate fund reserve; modification of benefits and eligibility regulations in case of emergency.

(1) The Director of the Employment Department shall, from time to time, after investigation, reasonable public notice, and a public hearing at which any interested party is afforded an opportunity to be heard, determine or redetermine what amount of reserve reasonably is needed in the fund to assure the payment of benefits under this chapter.
(2) In the event of general and extended unemployment, such that the reserve of the fund is reduced below the amount of reserve so determined, the director may declare an emergency and announce a modified scale of benefits, an increased waiting period or other changes in the rules and regulations regarding eligibility for a receipt of benefits which the director considers necessary to maintain the reserves of the fund.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.625 - Publication of rules, reports and information on Employment Department law.

(1) The Director of the Employment Department shall cause to be printed in proper form for distribution the classification, rates, rules, regulations and rules of procedure and furnish the same to any person upon application therefor. The fact that such classifications, rates, rules, regulations and rules of procedure are printed ready for distribution to all who apply for the same, shall be a sufficient publication of the same as required by this chapter.
(2) The director may also publish from time to time any special reports of the results of any investigation which the director may have conducted.
(3) The director shall publish in suitable form information concerning the rights of employees under this chapter and such other information concerning this chapter and the regulations pursuant thereto as the director considers suitable and proper, and require every employer to post such publications at the place of employment of the employer. [Amended by 1975 c.605 §31]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.630 - Quasi-judicial powers in administrative hearings.

The Director of the Employment Department may act in the director’s own behalf or by any of the duly authorized agents or assistants of the director in the following:
(1) To hold sessions at any place within the state.
(2) To administer oaths.
(3) To issue and serve by the director’s representative, or by any sheriff, subpoenas for the attendance of witnesses and the production of papers, contracts, books, accounts, documents and testimony. The director may require the attendance and testimony of employers, their officers and representatives before any hearing of the director and the production by employers of books, records, papers and documents without payment or tender of witness fees on account of that attendance.
(4) Generally to provide for the taking of testimony and for the recording of proceedings held in accordance with this chapter. [Amended by 1957 c.699 §10; 1985 c.404 §5; 1999 c.849 §§140,141; 2003 c.75 §53]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.635 - Circuit court to enforce obedience to subpoenas.

The circuit court for any county or the judge thereof, on application of the Director of the Employment Department or any of the assistants of the director, shall compel obedience to subpoenas issued and served pursuant to ORS 657.630 and punish disobedience of any such subpoena or any refusal to testify at any session authorized in this chapter, or to answer any lawful inquiry of said director or any of the assistants of the director, in the same manner as a refusal to testify in the circuit court or the disobedience of the requirements of a subpoena issued from said court is punished.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.640 - Attorney General to represent director.

Upon request of the Director of the Employment Department, the Attorney General or, under the direction of the Attorney General, the district attorney of any county, shall institute or prosecute actions or proceedings for the enforcement of this chapter, when such actions or proceedings are within the county in which such district attorney was elected, and shall defend in like manner all suits, actions and proceedings brought against the director in the official capacity of the director. [Amended by 1971 c.418 §19]