Employment Division v. Surata Soy Foods, Inc.

Petitioner appeals from a decision of the referee setting aside a notice of tax assessment and deficiency assessment for unemployment insurance contributions that petitioner filed against respondent Surata Soy Foods, Inc. (Surata) pursuant to ORS 657.681. We reverse.

Surata is a cooperative corporation organized under ORS ch 62. Although it is an “employer” under ORS 657.025 and pays unemployment contributions for its employes who are not members of the cooperative, Surata did not pay unemployment insurance contributions during the employment year 1979 for six individuals who performed…