2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 316
316.213 Definitions for ORS 316.213 to 316.219.
(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. [2003 c.808 6]
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