In this unemployment insurance tax case, the Employment Division appeals a referee’s decision which held that the division was equitably estopped from assessing the unemployment tax against petitioner at 7 percent, the applicable tax rate under the provisions of the shared work statute. See Or Laws 1982, Special Session, ch 2. We affirm. See Employment Div. v. Western Graphics Corp., 76 Or App 608, 710 P2d 788 (1985).

Affirmed.