Oregon · Through 2025 Edition

ORS 750.329: Taxation.

Where this section sits in the code

18 - Financial Institutions, Insurance
56. Insurance
Chapter 750 — Health Care Service Contractors; Multiple Employer Welfare Arrangements; Legal Expense Organizations

(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.

Collected 2026-09-03T23:50:17Z. Source file · JSON

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