ORS 657.765: Reciprocal agreements concerning payroll taxes for out-of-state work.

Whenever the unemployment insurance laws of other states provide for inclusion of out-of-state payment of wages in computing wages paid in like manner as provided in ORS 657.095 (2), the Director of the Employment Department may enter into agreements with those empowered to administer the unemployment insurance laws of such other states for the purpose of:

      (1) Waiving the further collection of payroll taxes in all the states when the aggregate amount of said wages is in excess of “payroll” as defined in ORS 657.095 (1); and

      (2) Securing uniformity for payroll reporting on such out-of-state work.