Oregon Statutes
§ 316.812 — Certain traveling expenses
Oregon § 316.812
This text of Oregon § 316.812 (Certain traveling expenses) 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. § 316.812 (2026).
Text
In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income traveling expenses, as defined in ORS 316.811, incurred by a construction worker during the first year of continuous employment on the same construction job site. However, if employment on the same construction job site is temporarily interrupted for any reason whatsoever, the period of interruption shall not be taken into account in determining the one-year period.
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Related
Hintz v. Department of Revenue
13 Or. Tax 462 (Oregon Tax Court, 1996)
Balvaneda v. Dept. of Rev.
(Oregon Tax Court, 2017)
Bradfute v. Dept. of Rev.
(Oregon Tax Court, 2020)
Legislative History
Formerly 316.058
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 316.812, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/316.812.