US lawOregonRegulationsChapter 471 — Employment DepartmentDivision 31 — UNEMPLOYMENT INSURANCE TAXES471-031-0120OAR 471-031-0120OAR 471-031-0120. Christmas Tree FarmsLast amended: 1978Length: 23 wordsOfficial source Services performed in connection with the planting, cutting, and transporting of Christmas trees from uncultivated land or forest do not constitute agricultural labor.PreviousOAR 471-031-0110NextOAR 471-031-0125