As used in ORS 657.430 to 657.462 and 657.471 to 657.485, “computation date” means the June 30 preceding the calendar year for which tax rates are to be effective.
ORS 657.405
Known as the Employment Department Law
The act spans §§ 657–657 (301 sections).
Applied in 3 court decisions — leading case 111 Or. App. 522 - German Auto Parts, Inc. v. Bureau of Labor & Industries (1992)
Most recently applied in All PEO, Inc. v. Employment Department (April 2005)
Amended by 1955 c.655 §17; 1957 c.699 §5; 1961 c.252 §2; 1973 c.300 §9; 1975 c.257 §9
How often courts cite this section
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.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.