Oregon § 316.213 Definitions for ORS 316.213 to 316.219

Oregon Statutes

§ 316.213 — Definitions for ORS 316.213 to 316.219

Oregon § 316.213

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.213 (Definitions for ORS 316.213 to 316.219) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 316.213 (2026).

Text

(1)As used in ORS 316.213 to 316.219:

(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.

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(1) As used in ORS 316.213 to 316.219:
(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.