Oregon Revised Statutes

Or. Rev. Stat. § 656.562 (2026)

Moneys due Industrial Accident Fund as preferred claims; moneys due department as taxes due state

✓ current as of May 2026
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      656.562 Moneys due Industrial Accident Fund as preferred claims; moneys due department as taxes due state. (1) All premiums, fees, assessments, interest charges, penalties or amounts due the Industrial Accident Fund from any employer under this chapter and all judgments recovered by the State Accident Insurance Fund Corporation against any employer under this chapter shall be deemed preferred to all general claims in all bankruptcy proceedings, trustee proceedings, proceedings for the administration of estates and receiverships involving the employer liable therefor or the property of such employer.

      (2) All assessments, interest charges, penalties or amounts due the Department of Consumer and Business Services shall be considered taxes due the State of Oregon. [Amended by 1979 c.839 §11; 1981 c.854 §40]

Notes of Decisions
Cited in 2 cases, 1980–1983 · leading case: Bell v. Brown (In Re Payne), 27 B.R. 809 (Bankr. D. Kan. 1983).
Bell v. Brown (In Re Payne), 27 B.R. 809 (Bankr. D. Kan. 1983). · cites it 2× “Or.Rev.Stat. § 656.562(1). In Beaman the State Fund was claiming a priority for amounts paid to injured employees of non-complying employers.”
Green v. Beaman (In Re Beaman), 9 B.R. 539 (Bankr. D. Or. 1980). · cites it 2× “In support of this argument, the Department cites ORS 656.562, which declares amounts due to the Department to be taxes owing to the State of Oregon.”
— Or. Rev. Stat. § 656.562(1) — 1 case
Bell v. Brown (In Re Payne), 27 B.R. 809 (Bankr. D. Kan. 1983). “Or.Rev.Stat. § 656.562(1). In Beaman the State Fund was claiming a priority for amounts paid to injured employees of non-complying employers.”
— Or. Rev. Stat. § 656.562(2) — 1 case
Bell v. Brown (In Re Payne), 27 B.R. 809 (Bankr. D. Kan. 1983). “Or.Rev.Stat. § 656.562(1). In Beaman the State Fund was claiming a priority for amounts paid to injured employees of non-complying employers.”
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