Oregon Statutes

§ 316.818 — Proof of expenses

Oregon § 316.818
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 316Personal Income Tax

This text of Oregon § 316.818 (Proof of 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. § 316.818 (2026).

Text

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.

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Related

Bradfute v. Dept. of Rev.
(Oregon Tax Court, 2020)

Legislative History

Formerly 316.059; 1995 c.54 §13

Nearby Sections

15
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Bluebook (online)
Oregon § 316.818, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/316.818.