ORS 315.063: Waiver of substantiation by Department of Revenue; rules.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
The Department of Revenue, by rule, may waive partially, conditionally or absolutely requirements for proof or substantiation of claims for subtractions, exclusions, exemptions or credits allowable for purposes of taxes imposed upon or measured by net income. [1995 c.54 §2]
This rule cites
No citations extracted.
Cited by
- ORS 315.156: Crop donation; forms.
- ORS 316.082: Credit for taxes paid another state; rules.
- ORS 316.109: Credit for tax by another jurisdiction on sale of residential property; rules.
- ORS 316.159: Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules.
- ORS 316.771: Proof of status for exemption credit.
- ORS 316.777: Income derived from sources within federally recognized Indian country exempt from tax.
- ORS 316.818: Proof of expenses.
- ORS 316.832: Travel expenses for loggers.
- ORS 317.151: Contributions of computers or scientific equipment for research to educational organizations.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors315.html