2011 ORS § 750.329¹
Taxation

(1) A multiple employer welfare arrangement is subject to taxation to the same extent and in the same manner as an insurer transacting health insurance in this state.

(2) For purposes of this section, contributions received by a trust for a multiple employer welfare arrangement shall be considered to be premiums received for insurance. [1993 c.615 §17; 1995 c.786 §11]

Note: See note under 750.301 (Definitions for ORS 750.301 to 750.341).