OAR 471-031-0015
Corporate Officer and Shareholder Dividends as Wages

471‑031‑0005
Payroll Records 471‑031‑0010
Posting of Notices By Employers 471‑031‑0015
Corporate Officer and Shareholder Dividends as Wages 471‑031‑0017
Corporate Officer/Director Election 471‑031‑0020
Incidental Expense of Employees 471‑031‑0025
Pensions 471‑031‑0030
Jury Pay 471‑031‑0035
Bonuses, Fees, and Prizes 471‑031‑0040
Accident Compensation 471‑031‑0045
Dismissal and Separation Allowances, Vacation Pay, Holiday Pay, and Guaranteed Wage Payments 471‑031‑0050
Gifts 471‑031‑0055
Remuneration Other than Cash 471‑031‑0060
Payments by an Employer to Persons in the Military Service 471‑031‑0065
Employer Elections to Cover Multi-State Workers 471‑031‑0067
One Percent Penalty 471‑031‑0070
Taxes 471‑031‑0072
Application of Payments 471‑031‑0075
Appointment of an Agent to Act on Behalf of a Group of Employers 471‑031‑0076
Common Paymaster 471‑031‑0077
Coemployment/Payrolling 471‑031‑0080
Tax Compromise Policy 471‑031‑0085
Employer Wages and Hours of Work Report 471‑031‑0095
Approval of Work Experience Programs 471‑031‑0105
Student Employment 471‑031‑0110
Action at Law, Verification, Liens, Distraint Warrants 471‑031‑0120
Christmas Tree Farms 471‑031‑0125
In-Home Sales 471‑031‑0130
Domestic Service 471‑031‑0135
Participants of Federal Training Programs 471‑031‑0139
Employing Enterprise and Prohibited Activities 471‑031‑0140
Transfer of Experience Determination, Tax Rate, Consolidation 471‑031‑0141
Partial Transfer of Experience 471‑031‑0142
Acquiring an Employing Entity: Active or Inactive 471‑031‑0145
Continuous Jurisdiction 471‑031‑0151
Failure to File Reports or Pay Tax — Good Cause 471‑031‑0155
Investigatory Subpoenas 471‑031‑0160
Computation of Excess Wages 471‑031‑0175
Agricultural Employment 471‑031‑0181
Independent Contractor 471‑031‑0185
Indian Tribes 471‑031‑0190
Shopping News 471‑031‑0195
Horticultural Commodity 471‑031‑0205
Cafeteria Plans 471‑031‑0210
Bond or Deposit 471‑031‑0215
Registered Domestic Partnerships 471‑031‑0220
Franchisee 471‑031‑0235
Volunteer Consideration 471‑031‑0301
Election of coverage for services normally excluded from unemployment insurance