Oregon Statutes > Chapter 657 > Benefits and Claims > Income Tax Matters
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Terms Used In Oregon Statutes > Chapter 657 > Benefits and Claims > Income Tax Matters
- Benefits: means the money allowances payable to unemployed persons under this chapter. See Oregon Statutes 657.010
- Contract: A legal written agreement that becomes binding when signed.
- 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
- Internal Revenue Code: means the federal Internal Revenue Code, as amended and in effect on December 31, 2022. See Oregon Statutes 657.010
- Statute: A law passed by a legislature.
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100