OAR 150-316-0615: Substantiation Required for Construction Worker and Loggers Expenses

Edition: Current OARD snapshotEffective: 2017-06-01Last verified: 2026-09-07

Upon audit, the taxpayer may be required to provide the same substantiation that would be necessary for a travel expense deduction allowable under IRC 162(a).

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 316.818 & 316.832

History: REV 5-2017, f. 5-31-17, cert. ef. 6-1-17 Renumbered from 150-316.818, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16 12-31-83 12-31-78, Renumbered from 150-316.059 11-6-78(Temp)

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Official source: https://secure.sos.state.or.us/oard/