Oregon Construction Contractors (CCB) Practice Test

The correct answer is that Oregon unemployment, transit taxes, and the Workers Benefit Fund assessment are due on the last day of the month following the end of each quarter. This timing aligns with the state's requirements for tax reporting and payments for employers, which allows them to calculate their liabilities based on the earnings from the preceding quarter.

For example, for the first quarter ending on March 31, payments would be due by April 30. This schedule is designed to provide businesses with sufficient time to assess their payroll records and prepare their tax filings accurately, which is crucial for compliance. In contrast, the other options inaccurately suggest different timeframes, such as quarterly deadlines or annual deadlines, which do not reflect the specific provisions set by Oregon state tax regulations for these contributions.