carrier

1Oregon State Legislature, Legislative Glossary of Terms, http://­www.leg.state.or.us/­glossary.html (last accessed May 27, 2009).

2Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).

3Or. Rev. Stat. § 825.005 (2007).