{"data":{"id":"us-or/ors-314.015","jurisdiction":"us-or","citation":"ORS 314.015","heading":"Soccer referees considered independent contractors.","body":"Notwithstanding ORS 670.600, for purposes of ORS chapter 316, a person serving as a referee or assistant referee in a youth or adult recreational soccer match shall be considered to be an independent contractor.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"92be36781a233596e53b86a97617a5a2a5c67c83fc0dafb0750b6d0dd58bacee","source_id":"us-or","stale":false,"prev":"us-or/ors-314.014","next":"us-or/ors-314.016"},"notice":"GroundRules: Original legal text. Not legal advice."}