Policy — Application of Various Provisions of Tax Law to Domestic Partners
(1) As used in this rule:
(a)"Domestic partner" means a “partner” as that term is…#
(a) "Domestic partner" means a “partner” as that term is defined in ORS 106.310.
(b)"Fringe benefits" means employee benefits provided to…#
(b) "Fringe benefits" means employee benefits provided to an employee's domestic partner that are tax exempt when provided to an employee's spouse. Fringe benefits typically include, but are not limited to:
(A) Health insurance;
(B) Tuition payments; and
(C) Tuition reduction programs.