Oregon Revised Statutes Chapter 237 § 237.440 — shall be liable for the contributions required to be remitted by an
Oregon Revised Statutes Chapter 237 ·
Oregon Code § 237.440·Enacted ·Last updated March 01, 2026
Statute Text
shall be liable for the contributions required to be remitted by an
employer under the provisions of sections 3101 and 3111 of the federal Internal
Revenue Code and amendments thereto, except that no contributions required by
ORS 237.460 shall be withheld or remitted prior to July 1, 1951, or prior to
the approval of the agreement by the Federal Security Administrator (United
States Secretary of Health and Human Services). [Amended by 1953 c.192 §4; 1991
c.67 §54; 1991 c.813 §9]
Plain English Explanation
This Oregon statute addresses shall be liable for the contributions required to be remitted by an
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 237.440
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses shall be liable for the contributions required to be remitted by an
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