Or. Admin. Code § 471-031-0060

Current through Register Vol. 63, No. 12, December 1, 2024

Section 471-031-0060 - Payments by an Employer to Persons in the Military Service

Payments made by an employer voluntarily and without contractual obligation, to or in behalf of a person for periods during which such person performs military services in the Army, Navy, Air Forces, National Guard, or similar units of the United States or any state, do not constitute wages in determining benefit rights or for tax purposes.

1DE 150, f. & ef. 2-9-76

Stat. Auth.: ORS 657

Stats. Implemented: ORS 657.065