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CEVA FREIGHT, LLC v. EMPLOYMENT DEPT.

A157773.

379 P.3d 776 (2016)

279 Or. App. 570

CEVA FREIGHT, LLC, Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

July 20, 2016.

Attorney(s) appearing for the Case

Braden K. Core argued the cause for petitioner. With him on the briefs were Steven A. Pletcher , Brandon K. Wiseman , and Scopelitis, Garvin, Light, Hanson & Feary, P.C., Indiana, and Jennifer N. Warberg and Littler Mendelson, P.C.

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.

James D. Nelson and Betts, Patterson & Mines, P.S., Washington, filed the brief amicus curiae for American Trucking Association, Inc., and Truck Renting and Leasing Association.

Seann C. Colgan , Emily Harris , and Corr Cronin Michelson Baumgardner Fogg & Moore, LLP, Washington, filed the brief amicus curiae for Oregon Trucking Association.

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

CEVA Freight, LLC, a for-hire carrier licensed to transport commodities in interstate commerce, petitions for judicial review of an order of an administrative law judge (ALJ) for the Office of Administrative Hearings upholding the Employment Department's assessments of unemployment compensation taxes on remuneration that CEVA paid to...

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