ORS 657.415: When employer ceases to be subject to this chapter.

(1) No employer subject to this chapter shall cease to be subject except upon a written application and after a finding by the Director of the Employment Department that the employer did not, during and since the preceding calendar year, have sufficient employment or payroll to qualify as an employer as defined in this chapter.

      (2) The employer shall cease to be subject effective with the first day of the calendar quarter in which the written application was filed. Such exemption shall continue until the employer again qualifies as an employer as defined in this chapter.