Oregon Revised Statutes

Or. Rev. Stat. § 657.676 (2026)

Reconsideration of determinations; conditions; rules; hearing and review

✓ current as of May 2026
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      657.676 Reconsideration of determinations; conditions; rules; hearing and review. (1) Upon motion of the Director of the Employment Department or upon application of an interested employer, the director may reconsider a determination of employer subjectivity, tax rate or tax assessment, irrespective of whether the determination has become final. The director may reconsider a determination when there is evidence of:

      (a) Computation errors;

      (b) Clerical errors;

      (c) Misinformation provided to a party by the Employment Department;

      (d) Facts not previously known to the department; or

      (e) Errors caused by misapplication of law by the department.

      (2) The reconsideration shall be accomplished by the director or any employee the director may designate for the purpose, in accordance with rules adopted by the director. The director or designated employee may make a new determination, which is subject to hearing, review and appeal in accordance with ORS 657.485 and 657.679 to 657.684. [1977 c.538 §13; 2007 c.88 §1]

 

      657.678 [1959 c.376 §3; renumbered 657.700]

Notes of Decisions
Cited in 3 cases, 1979–1985 · leading case: Trebesch v. Emp. Div., 710 P.2d 136 (Or. 1985).
Trebesch v. Emp. Div., 710 P.2d 136 (Or. 1985). · cites it 2× “” ORS 657.676(1). This reconsideration decision, like that involving unemployment benefits is subject to hearing, review and appeal.”
Shiloh Youth Revival Ctr., Inc. v. Emp. Div., 605 P.2d 704 (Or. Ct. App. 1980). · cites it 5× “vival Center (Shiloh) appeals from an order holding it subject to unemployment compensation tax and assigns as error the following: 1) The referee’s holding that certain of Shiloh’s work activities were "services in furtherance of a trade or business for profit” within the…”
Jefferson Street Holding Co. v. Emp. Div., 600 P.2d 928 (Or. Ct. App. 1979). · cites it 3× “Under ORS 657.676, 2 the assistant director of the Division, or any employee he designates, has the discretion to exercise such authority irrespective of whether a decision is final and no longer appealable.”
— Or. Rev. Stat. § 657.676(1) — 2 cases
Trebesch v. Emp. Div., 710 P.2d 136 (Or. 1985). “” ORS 657.676(1). This reconsideration decision, like that involving unemployment benefits is subject to hearing, review and appeal.”
Shiloh Youth Revival Ctr., Inc. v. Emp. Div., 605 P.2d 704 (Or. Ct. App. 1980). “vival Center (Shiloh) appeals from an order holding it subject to unemployment compensation tax and assigns as error the following: 1) The referee’s holding that certain of Shiloh’s work activities were "services in furtherance of a trade or business for profit” within the…”
— Or. Rev. Stat. § 657.676(2) — 1 case
Trebesch v. Emp. Div., 710 P.2d 136 (Or. 1985). “” ORS 657.676(1). This reconsideration decision, like that involving unemployment benefits is subject to hearing, review and appeal.”
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