Oregon Code § ORS 657.435

Base rate for first year
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For each calendar year, an employers tax rate shall be that rate assigned in this section to the applicable schedule I through VIII of Table A, ORS 657.462 in effect for such calendar year unless and until there have been 12 consecutive months immediately preceding the computation date, except as otherwise provided, throughout which the employers account has been chargeable with benefits.
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Schedule of Table A, Tax Rate
ORS 657.462 Assigned
I 2.0%
II 2.1%
III 2.4%
IV 2.6%
V 2.9%
VI 3.1%
VII 3.2%
VIII 3.3%
______________________________________________________________________________ [Amended by 1955 c.655 5; 1973 c.300 11; 1977 c.538 1a; 1989 c.609 2; 2005 c.183 5]
Note: See note under 657.430.

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