As used in ORS § 305.690 to 305.753, unless the context otherwise requires:

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(1) ‘Commission’ means the Oregon Charitable Checkoff Commission.

(2) ‘Department’ means the Department of Revenue.

(3) ‘Internal Revenue Code’ means the federal Internal Revenue Code as amended and in effect on December 31, 2022. [1989 c.987 § 2; 1993 c.726 § 6; 1995 c.556 § 32; 1997 c.839 § 43; 1999 c.90 § 30; 2001 c.660 § 25; 2003 c.77 § 3; 2005 c.832 § 15; 2007 c.614 § 3; 2007 c.822 § 1; 2008 c.45 § 3; 2009 c.5 § 13; 2009 c.909 § 13; 2010 c.82 § 13; 2011 c.7 § 13; 2012 c.31 § 13; 2013 c.377 § 13; 2014 c.52 § 13; 2015 c.442 § 13; 2016 c.33 § 14; 2017 c.527 § 15; 2018 c.101 § 15; 2019 c.319 § 15; 2021 c.8 § 1; 2021 c.456 § 16a; 2022 c.83 § 16; 2023 c.171 § 16]