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 (Payment of and liability for taxes) or 657.507 (Employer’s security for payment of contributions); and
(b) Proceeds of bonds posted under ORS 657.505 (Payment of and liability for taxes) or 657.507 (Employer’s security for payment of contributions).
(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]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.