ORS 316.818: Proof of expenses.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

The modification to federal taxable income by ORS 316.812 shall be substantiated by any proof required by the Department of Revenue by rule. The requirement for substantiation may be waived partially, conditionally or absolutely, as provided under ORS 315.063. [Formerly 316.059; 1995 c.54 §13]

Administrative rules citing this section

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

This rule cites

ORS 316.812 — resolved
ORS 315.063 — resolved

Cited by

ORS 316.811: Definitions for ORS 316.811 to 316.818.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html