DEITS, Judge.
This is a workers' compensation premium audit proceeding. SAIF seeks reversal of the part of the order of the Department of Insurance and Finance (DIF) that relieved Power Master, Inc. (PMI), of any premium obligation for its former Portland branch employees as of September 1, 1986. We reverse in part and otherwise affirm.
PMI is a corporation principally engaged in the business of industrial cleaning and maintenance. It is incorporated in Oregon...
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