Partnertax.ai
Start free trial →

Oregon Revised Statutes (Tax Chapters)

ORS § 316.213

Definitions for ORS 316.213 to 316.219

Official textoregonlegislature.govlast amended

# (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.

Amendment history

2003 c.808 §6

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 316.182 · Withholding statement of exemption certificate; default…
  2. 316.185 · [1953 c.304 §23; 1955 c.129 §1; subsection (5) derived from…
  3. 316.187 · Amount withheld is in payment of employee’s tax
  4. 316.189 · Withholding of state income taxes from certain periodic…
  5. 316.190 · [Amended by 1953 c.304 §24; 1955 c.92 §1; subsection (3)…
  6. 316.191 · Withholding taxes at time and in manner other than required…
  7. 316.192 · [1969 c.493 §30; 1971 c.333 §2; repealed by 1985 c.602 §7]
  8. 316.193 · Withholding of state income taxes from federal retired pay…
  9. 316.194 · Withholding from lottery prize payments; rules
  10. 316.195 · [1953 c.304 §25; repealed by 1969 c.493 §99]
  11. 316.196 · Withholding of state income taxes from federal retirement pay…
  12. 316.197 · Payment to department by employer; interest on delinquent…
  13. 316.198 · Payment by electronic funds transfer; phase-in; rules
  14. 316.200 · [1953 c.304 §26; 1965 c.26 §5; repealed by 1969 c.493 §99]
  15. 316.202 · Reports by employer; waiver; indication of qualified…
  16. 316.205 · [1953 c.304 §27; repealed by 1957 c.632 §1 (314.280 enacted…
  17. 316.207 · Liability for tax; warrant for collection; conference; appeal
  18. 316.209 · Applicability of ORS 316.162 to 316.221 when services…
  19. 316.210 · [1953 c.304 §28; repealed by 1957 c.632 §1 (314.285 enacted…
  20. 316.212 · Applicability of other provisions of tax law; employer as…
  21. 316.213 · Definitions for ORS 316.213 to 316.219
  22. 316.214 · Withholding requirements for members of professional athletic…
  23. 316.215 · [1969 c.493 §35; 1975 c.672 §6; 1978 c.9 §2; 1985 c.345 §5;…
  24. 316.216 · [1985 c.352 §2; formerly 316.857; renumbered 316.223 in 2003]
  25. 316.217 · [1969 c.493 §36; repealed by 1987 c.293 §56]
  26. 316.218 · Annual report of compensation paid to professional athletic…
  27. 316.219 · Rules
  28. 316.220 · Alternative withholding requirements for qualifying film…
  29. 316.221 · Disposition of withheld amounts
  30. 316.222 · [1969 c.493 §37; repealed by 1987 c.293 §56]
  31. 316.223 · Alternate methods of filing, reporting and calculating…
  32. 316.227 · [1969 c.493 §38; repealed by 1987 c.293 §56]
  33. 316.255 · [1953 c.304 §29; repealed by 1959 c.581 §1 (316.256 enacted…
  34. 316.256 · [1959 c.581 §2 (enacted in lieu of 316.255); subsection (4)…
  35. 316.257 · [1963 c.435 §4; repealed by 1969 c.493 §99]
  36. 316.258 · [1961 c.225 §2; repealed by 1969 c.493 §99]
  37. 316.260 · [1953 c.304 §30; repealed by 1969 c.493 §99]
  38. 316.265 · [1953 c.304 §31; 1953 c.552 §7; repealed by 1959 c.581 §3…
  39. 316.266 · [1959 c.581 §4 (enacted in lieu of 316.265); last sentence…
  40. 316.267 · Application of chapter to estates and certain trusts
Full table of contents →