Rules. (1) The Department of Revenue may adopt administrative rules the department determines are necessary to

ORS 316.219 — under Chapter 316.

ORS 316.219

(a) Implement the duties of the department under ORS 316.213 to 316.219; and

(b) Carry out the purposes of ORS 316.213 to 316.221.

(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 (4) that the department determines to be fair and equitable; and

(b) Rules construing ORS 316.162 to 316.221 in a manner that is consistent and compatible with the withholding provisions of ORS 316.213 to 316.219. [2003 c.808 §8a]

(Qualifying Film Productions)