Employment Division v. Western Graphics Corp.

In this unemployment insurance tax case, the Employment Division seeks review of the referee’s decision which held that the Division was equitably estopped from assessing a tax against Western Grapics (employer) in excess of 4 percent of its taxable payroll. We affirm.

In 1982, the Oregon Legislature enacted the Shared Work Plans Law, Or Laws 1982 (Special Session), ch 2. That program provided employers with an alternative to employe layoffs. A participating employer could reduce the hours worked for a group of employes by the same number of work hours that would have been affected through a…