Oregon Statutes 316.213 – Definitions for ORS 316.213 to 316.219
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(1) As used in ORS § 316.213 to 316.219:
Terms Used In Oregon Statutes 316.213
- Department: means the Department of Revenue. See Oregon Statutes 316.022
- Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
(a) ‘Duty days’ means the days during the tax year from the beginning of the official preseason training period of a professional athletic team through the last game in which the professional athletic team competes or is scheduled to compete during the tax year.
(b) ‘Member of a professional athletic team’ means an athlete or other individual rendering service to a professional athletic team if the compensation of the athlete or other individual exceeds $50,000 in a tax year.
(2) The Department of Revenue may further define by rule the terms defined in this section in a manner consistent with this section. [2003 c.808 § 6]