Known as the Employment Department Law
The act spans §§ 657–657 (301 sections).
Applied in 4 court decisions — leading case Delta Logistics, Inc. v. Employment Department Tax Section (2017)
Most recently applied in Delta Logistics, Inc. v. Employment Department Tax Section (September 2017)
1993 c.494 §4; 2001 c.572 §2; 2005 c.218 §8
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
“Employment” does not include service performed by a person as a caddy at a golf course in an established program for the training and supervision of caddies under the direction of a person who is an employee of the golf course. However, the provisions of this section do not apply to services performed for:
(1) A nonprofit employing unit;
(2) This state;
(3) A political subdivision of this state; or
(4) An Indian tribe.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.