Oregon Code § 657.823·Enacted ·Last updated March 01, 2026
Statute Text
Employment Tax Guarantee Fund.
(1) There is established in the State Treasury, separate and distinct from the
General Fund, the Employment Tax Guarantee Fund. The Employment Tax Guarantee
Fund shall consist of:
(a) Money
deposits received under ORS 657.505 or 657.507; and
(b) Proceeds of
bonds posted under ORS 657.505 or 657.507.
(2) Interest
earned on the Employment Tax Guarantee Fund shall be credited to the Employment
Department Special Administrative Fund. [1967 c.435 §14; 1995 c.37 §6; 2003
c.401 §2]