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MAY TRUCKING CO. v. EMPLOYMENT DEPT.

A151597.

379 P.3d 602 (2016)

279 Or. App. 530

MAY TRUCKING COMPANY, an Idaho corporation, Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

July 20, 2016.

Attorney(s) appearing for the Case

Gordon T. Carey, Jr. , argued the cause and filed the briefs for petitioner.

Judy C. Lucas , Assistant Attorney General, argued the cause for respondent. With her on the brief were Ellen F. Rosenblum , Attorney General, and Anna M. Joyce , Solicitor General.

Before Ortega, Presiding Judge, and DeVore, Judge, and Garrett, Judge.

This petition for judicial review by May Trucking Company challenges an order of an administrative law judge (ALJ) for the Office of Administrative Hearings upholding an Employment Department notice of assessment showing that May is entitled to a tax credit of $45,101.16 for an overpayment of unemployment compensation taxes for the calendar...

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