US lawOregonRegulationsChapter 471 — Employment DepartmentDivision 31 — UNEMPLOYMENT INSURANCE TAXES471-031-0077OAR 471-031-0077OAR 471-031-0077. Coemployment/PayrollingLast amended: 2003Length: 29 wordsOfficial source An employing unit may not report the payroll of any other separate employing unit, unless done so under an authorized Common Paymaster plan as set forth in ORS 657.477.PreviousOAR 471-031-0076NextOAR 471-031-0080