For purposes of ORS 657.150(2) and (4) wages shall be assigned to the calendar quarter in which they are paid, in the same manner that taxes are payable pursuant to OAR 471-031-0070(1).
Or. Admin. Code § 471-030-0010
Statutory/Other Authority: ORS 657
Statutes/Other Implemented: ORS 657.150(2) & 657.150(4)