(1) As used in ORS 316.213 to 316.219:
(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.
(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.
(2) The Department of Revenue may further define by rule the terms defined in this section in a manner consistent with this section.