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  5. 816 P.2d 1172 (1991)
 

BOB WILKES FALLING, INC. v. NATIONAL COUNCIL ON COMPENSATION INS.

88-10-18; CA A65963.

816 P.2d 1172 (1991)

108 Or.App. 453

BOB WILKES FALLING, Inc., Petitioner, v. THE FILINGS OF THE NATIONAL COUNCIL ON COMPENSATION INSURANCE AND SAIF CORPORATION, Respondents.

Court of Appeals of Oregon.

Decided August 21, 1991.

Reconsideration Denied November 6, 1991.

Attorney(s) appearing for the Case

Martha C. Evans, Eugene, argued the cause for petitioner. With her on the brief was DePaolis, Evans, Shepard & Vallerand, Eugene.

David L. Runner, Asst. Atty. Gen., Salem, argued the cause for respondent SAIF Corp. With him on the brief were Dave Frohnmayer, Atty. Gen., and Virginia L. Linder, Sol. Gen., Salem.

No appearance for respondent National Council on Compensation Ins.

Before WARREN, P.J., and RIGGS and EDMONDS, JJ.

EDMONDS, Judge.

Petitioner seeks review of a final order of the Department of Insurance and Finance that ordered petitioner to pay additional workers' compensation premiums assessed by SAIF. We review for substantial evidence and errors of law, ORS 183.480; ORS 183.482, and reverse.

Petitioner is in the business of falling and bucking timber. It requires its workers to provide their own transportation to logging sites. Purportedly, it paid money to its workers...

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