{"data":{"id":"us-or/ors-316.213","jurisdiction":"us-or","citation":"ORS 316.213","heading":"Definitions for ORS 316.213 to 316.219.","body":"(1) As used in ORS 316.213 to 316.219:\n      (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.\n      (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.\n      (2) The Department of Revenue may further define by rule the terms defined in this section in a manner consistent with this section.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"929dd312ee3a83e724ac92500c65d96305f7d7ea8a610cf0e9d91b9a4a9c0311","source_id":"us-or","stale":false,"prev":"us-or/ors-316.212","next":"us-or/ors-316.214"},"notice":"GroundRules: Original legal text. Not legal advice."}