Court of Appeals of Oregon July 20, 2016, T71575; A157773 (CEVA Freight, LLC v. Employment Department)

GARRETT, J.

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 “owner operator” truck drivers for the audit period