Terms Used In Oregon Statutes > Chapter 320 - Miscellaneous Taxes

• Acquittal:
  1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
  2. A verdict of "not guilty."
   
• 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. See Oregon Statutes 657.458
• Agricultural lien: means an interest, other than a security interest or a lien created under ORS § 87. See Oregon Statutes 79.0102
• Alternate base year: means the last four completed calendar quarters preceding the benefit year. See Oregon Statutes 657B.010
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• 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. See Oregon Statutes 657.458
• 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. See Oregon Statutes 657.458
• Average weekly wage: means the amount calculated by the Employment Department as the state average weekly covered wage under ORS § 657. See Oregon Statutes 657B.010
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Base year: means the first four of the last five completed calendar quarters preceding the benefit year. See Oregon Statutes 657B.010
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Benefit year: means a period of 52 consecutive weeks commencing with the first week with respect to which an individual files an initial valid claim for benefits, and thereafter the 52 consecutive weeks period beginning with the first week with respect to which the individual next files an initial valid claim after the termination of the individual's last preceding benefit year except that the benefit year shall be 53 weeks if the filing of an initial valid claim would result in overlapping any quarter of the base year of a previously filed initial valid claim. See Oregon Statutes 657.010
• Benefits: means the money allowances payable to unemployed persons under this chapter. See Oregon Statutes 657.010
• Benefits: means family and medical leave insurance benefits. See Oregon Statutes 657B.010
• Calendar quarter: means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, or the approximate equivalent thereof, as the Director of the Employment Department may, by rule, prescribe. See Oregon Statutes 657.010
• Cash proceeds: means proceeds that are money, checks, deposit accounts or the like. See Oregon Statutes 79.0102
• Chambers: A judge's office.
• Chattel paper: means a record or records that evidence both a monetary obligation and a security interest in specific goods, a security interest in specific goods and software used in the goods, a security interest in specific goods and license of software used in the goods, a lease of specific goods, or a lease of specific goods and license of software used in the goods. See Oregon Statutes 79.0102
• Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
• Collateral: means the property subject to a security interest or agricultural lien. See Oregon Statutes 79.0102
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
• Consignor: means a person that delivers goods to a consignee in a consignment. See Oregon Statutes 79.0102
• Consumer obligor: means an obligor who is an individual and who incurred the obligation as part of a transaction entered into primarily for personal, family or household purposes. See Oregon Statutes 79.0102
• Consumer transaction: means a transaction in which:

  (i) An individual incurs an obligation primarily for personal, family or household purposes;

  (ii) A security interest secures the obligation; and

  (iii) The collateral is held or acquired primarily for personal, family or household purposes. See Oregon Statutes 79.0102

• Consumer-goods transaction: means a consumer transaction in which:

  (A) An individual incurs an obligation primarily for personal, family or household purposes; and

  (B) A security interest in consumer goods secures the obligation. See Oregon Statutes 79.0102

• contributions: means the taxes that are the money payments required by this chapter, or voluntary payments permitted, to be made to the Unemployment Compensation Trust Fund. See Oregon Statutes 657.010
• contributions: means the money payments made by any of the following under ORS § 657B. See Oregon Statutes 657B.010
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• County court: includes board of county commissioners. See Oregon Statutes 174.100
• Covered individual: means any one of the following who qualifies under ORS § 657B. See Oregon Statutes 657B.010
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Dependent: A person dependent for support upon another.
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Docket: A log containing brief entries of court proceedings.
• employee: means any person, including aliens and minors, employed for remuneration or under any contract of hire, written or oral, express or implied, by an employer subject to this chapter in an employment subject to this chapter. See Oregon Statutes 657.015
• employer: means any employing unit which employs one or more individuals in an employment subject to this chapter in each of 18 separate weeks during any calendar year, or in which the employing unit's total payroll during any calendar quarter amounts to $1,000 or more. See Oregon Statutes 657.025
• Employer: means any person that employs one or more employees working anywhere in this state or any agent or employee of such person to whom the duties of the person under this chapter have been delegated. See Oregon Statutes 657B.010
• employment: includes service that is:

  (a) Subject to the tax imposed by the Federal Unemployment Tax Act; or

  (b) Required to be covered under this chapter as a condition for employers to receive a full tax credit against the tax imposed by the Federal Unemployment Tax Act. See Oregon Statutes 657.030

• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Executor: A male person named in a will to carry out the decedent
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Family and medical leave insurance benefits: means the wage replacement benefits that are available to a covered individual under ORS § 657B. See Oregon Statutes 657B.010
• Family leave: means leave from work taken by a covered individual:

  (A) To care for and bond with a child during the first year after the child's birth or during the first year after the placement of the child through foster care or adoption; or

  (B) To care for a family member with a serious health condition. See Oregon Statutes 657B.010

• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• 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. See Oregon Statutes 657.458
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Juror: A person who is on the jury.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• legislative department: means the Legislative Assembly, the committees of the Legislative Assembly and all administrative divisions of the Legislative Assembly and its committees, whether denominated as boards, commissions or departments or by any other designation. See Oregon Statutes 174.114
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
• Medical leave: means leave from work taken by a covered individual that is made necessary by the individual's own serious health condition. See Oregon Statutes 657B.010
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Noncash proceeds: means proceeds other than cash proceeds. See Oregon Statutes 79.0102
• Nonprofit employing unit: means an organization, or group of organizations, described in section 501(c)(3) of the Internal Revenue Code that is exempt from income tax under section 501(a) of the Internal Revenue Code. See Oregon Statutes 657.010
• Oath: A promise to tell the truth.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Obligor: means a person that, with respect to an obligation secured by a security interest in or an agricultural lien on the collateral:

  (i) Owes payment or other performance of the obligation;

  (ii) Has provided property other than the collateral to secure payment or other performance of the obligation; or

  (iii) Is otherwise accountable in whole or in part for payment or other performance of the obligation. See Oregon Statutes 79.0102

• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• payroll: means all wages paid to employees in any employment subject to this chapter. See Oregon Statutes 657.095
• Person: means an individual, organization, corporation, government, governmental subdivision or agency, business trust, partnership or association, two or more persons having a joint or common interest or any other legal or commercial entity. See Oregon Statutes 205.010
• Personal property: All property that is not real property.
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• political subdivision: means any county, city, district organized for public purposes, or any other political subdivision or public corporation, including any entity organized pursuant to ORS § 190. See Oregon Statutes 657.097
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probate: Proving a will
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• public notice: means any legal publication which requires an affidavit of publication as required in ORS § 193. See Oregon Statutes 174.104
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Recess: A temporary interruption of the legislative business.
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Safe leave: means leave taken for any purpose described in ORS § 659A. See Oregon Statutes 657B.010
• Secondary obligor: means an obligor to the extent that:

  (A) The obligor's obligation is secondary; or

  (B) The obligor has a right of recourse with respect to an obligation secured by collateral against the debtor, another obligor, or property of either. See Oregon Statutes 79.0102

• Serious health condition: has the meaning given that term in ORS § 659A. See Oregon Statutes 657B.010
• Service of process: The service of writs or summonses to the appropriate party.
• special government body: means any of the following:

  (a) A public corporation created under a statute of this state and specifically designated as a public corporation. See Oregon Statutes 174.117

• state government: means the executive department, the judicial department and the legislative department. See Oregon Statutes 174.111
• State Treasury: includes those financial assets the lawful custody of which are vested in the State Treasurer and the office of the State Treasurer relating to the custody of those financial assets. See Oregon Statutes 174.100
• Statute: A law passed by a legislature.
• Taxes: means the money payments to the Unemployment Compensation Trust Fund required, or voluntary payments permitted, by this chapter. See Oregon Statutes 657.010
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Text: includes the words contained in the body of an instrument to be recorded and the names of the transactions contained in the instrument. See Oregon Statutes 205.010
• Transaction: means an action, including but not limited to a transfer, encumbrance or release affecting title to or an interest in real property, that is required or permitted by state law or rule or federal law or regulation to be recorded. See Oregon Statutes 205.010
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Trial jury: A group of citizens who hear the evidence presented by both sides at trial and determine the facts in dispute. Federal criminal juries consist of 12 persons. Federal civil juries consist of six persons.
• Tribal government: has the meaning given that term in ORS § 181A. See Oregon Statutes 657B.010
• Trustee: A person or institution holding and administering property in trust.
• Valid claim: means any claim for benefits made in accordance with ORS § 657. See Oregon Statutes 657.010
• Verdict: The decision of a petit jury or a judge.
• Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
• wages: means all remuneration for employment, including the cash value, as determined by the Director of the Employment Department under the regulations of the director, of all remuneration paid in any medium other than cash. See Oregon Statutes 657.105
• Wages: has the meaning given that term in ORS § 657. See Oregon Statutes 657B.010
• Week: means any period of seven consecutive calendar days ending at midnight, as the director may prescribe by rule. See Oregon Statutes 657.010
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.