{"data":{"id":"us-or/ors-750.329","jurisdiction":"us-or","citation":"ORS 750.329","heading":"Taxation.","body":"(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.\n      (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.","path":["18 - Financial Institutions, Insurance","56. Insurance","Chapter 750 — Health Care Service Contractors; Multiple Employer Welfare Arrangements; Legal Expense Organizations"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors750.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:17Z","sha256":"f1dcf169242d6b5d5cacbf85cfef7346fb99f2e108914f912c6de3f4754f068f","source_id":"us-or","stale":false,"prev":"us-or/ors-750.327","next":"us-or/ors-750.330"},"notice":"GroundRules: Original legal text. Not legal advice."}