Oregon Code § 316.218·Enacted ·Last updated March 01, 2026
Statute Text
Annual
report of compensation paid to professional athletic team members.
(1) In addition to other reports
and returns required by law or rule, a person required to withhold compensation
under ORS 316.214 shall file an annual report with the Department of Revenue
reporting:
(a) The total
amount of compensation paid during the year to the members of the professional
athletic team for which the report is being made.
(b) A roster of
the members of the professional athletic team for which the report is being
made who were members at any time during the year, that lists for each member:
(A) A taxpayer
identification number;
(B) Compensation
paid to the member; and
(C) The number of
duty days in this state and the total number of duty days for the year.
(c) The amount
withheld under ORS 316.214 for the year.
(d) Other
information the department may require by rule.
(2) The report
must be filed with the department on or before April 15 following the year for
which the report is being made or at another time as the department may require
by rule. [2003 c.808 §8]
Plain English Explanation
This Oregon statute addresses Annual
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.218
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Annual
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 316.218. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.