Oregon § 316.811 Definitions for ORS 316.811 to 316.818

Oregon Statutes

§ 316.811 — Definitions for ORS 316.811 to 316.818

Oregon § 316.811

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.811 (Definitions for ORS 316.811 to 316.818) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 316.811 (2026).

Text

As used in ORS 316.811 to 316.818:

(1)“Construction job site” means the specific location of a construction project.

(2)“Construction project” means the construction, alteration, repair, improvement, moving or demolition of a structure and appurtenances thereto.

(3)“Construction worker” means a person who is a member of a recognized construction trade, craft, union or industrial occupation and who is lawfully engaged in the performance of labor, pursuant to contract or subcontract, at a construction project.

(4)“Traveling expenses” means daily transportation expenses that:

(a)Are not otherwise deductible under the federal Internal Revenue Code.

(b)Are incurred by a construction worker in job-related travel between a construction job site located more than 50 miles from the principal

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As used in ORS 316.811 to 316.818:
(1) “Construction job site” means the specific location of a construction project.
(2) “Construction project” means the construction, alteration, repair, improvement, moving or demolition of a structure and appurtenances thereto.
(3) “Construction worker” means a person who is a member of a recognized construction trade, craft, union or industrial occupation and who is lawfully engaged in the performance of labor, pursuant to contract or subcontract, at a construction project.
(4) “Traveling expenses” means daily transportation expenses that:
(a) Are not otherwise deductible under the federal Internal Revenue Code.
(b) Are incurred by a construction worker in job-related travel between a construction job site located more than 50 miles from the principal residence of the construction worker.
(5) “Traveling expenses” includes gas, oil and automobile repairs and maintenance, but does not include meals unless the construction worker is required by the employer to stay overnight at the construction job site.