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