Effect of transfer of trade or business
- partial transfer
- penalties
- rules
Source:
Section 657.480 — Effect of transfer of trade or business; partial transfer; penalties; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors657.html.
Notes of Decisions
Employment Division is not precluded by res judicata from reexamining its original determination that employer is successor-in-interest to a prior employer, under ORS 657.676, if reconsideration is restricted to clerical or computational errors. Jefferson Street Holding Co. v. Employment Div., 42 Or App 427, 600 P2d 928 (1979)
Where original employer conceded in Court of Appeals that it was not relieved of liability for payroll tax deficiencies by transfer to successor employer though referee concluded liability passed to successor employer, only remaining fact question was date on which business was transferred. Employment Div. v. Brown, 57 Or App 642, 646 P2d 73 (1982)
Referee properly held that withdrawal of partner from law partnership and assumption of business by remaining partners is a “transfer” within meaning of this section so as to subject new entity to reevaluation of its experience rating because business was formerly conducted by one employing entity is now conducted by two separate entities. Joseph, Baberer & Carpenter v. Emp. Div., 85 Or App 606, 737 P2d 628 (1987), Sup Ct review denied
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