2015 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).

Chapter 750

Notes of Decisions

These sec­tions, covering health care contractors, made applicable to defendant, nonprofit provider of health care services, regula­tion by state law, as re­quired by McCarran-Ferguson Act, 15 U.S.C. 1011 et seq. Klamath Lake Pharm. Assn. v. Klamath Medical Service Bureau, 507 F Supp 980 (1981)


1 Legislative Counsel Committee, CHAPTER 750—Health Care Service Contractors; Multiple Employer Welfare Arrangements; Legal Expense Organizations, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors750.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 750, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano750.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.