ORS 696.007
Statement of legislative purpose
(1)
The Sixty-second Legislative Assembly recognizes that notwithstanding amendments made to ORS chapter 696 by sections 9, 17, 19, 23, 25, 27 to 30, 32 and 40 to 43, chapter 649, Oregon Laws 1977, section 40, chapter 617, Oregon Laws 1981, and amendments made to ORS chapter 656 by chapter 864, Oregon Laws 1979, section 1, chapter 725, Oregon Laws 1981, and section 4, chapter 854, Oregon Laws 1981, agencies of this state are uncertain regarding application to real estate licensees of statutes of this state relating to employers and employees. This section and ORS 316.209 (Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller) and 656.037 (Exemption from coverage for persons engaged in certain real estate activities) are enacted to eliminate that uncertainty, to reaffirm the legislative intent of the enactments cited in this section and to conform Oregon law to parallel provisions of the Internal Revenue Code.(2)
Nothing in this section and ORS 316.209 (Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller) and 656.037 (Exemption from coverage for persons engaged in certain real estate activities) shall be construed to impair or invalidate any claim of refund or defense against collection of any tax, which claim or defense is asserted by a taxpayer who has services performed by an individual who does not meet the requirements of ORS 316.209 (Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller). [1983 c.597 §1]
Source:
Section 696.007 — Statement of legislative purpose, https://www.oregonlegislature.gov/bills_laws/ors/ors696.html.
Up to date