(1) The Department of Revenue may adopt administrative rules the department determines are necessary to:
(2) The rules may include, but are not limited to:
(a) Rules providing alternative methodologies for determining the portion of compensation subject to withholding under ORS 316.214 (Withholding requirements for members of professional athletic teams) (4) that the department determines to be fair and equitable; and
(b) Rules construing ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) in a manner that is consistent and compatible with the withholding provisions of ORS 316.213 (Definitions for ORS 316.213 to 316.219) to 316.219 (Rules). [2003 c.808 §8a]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.