Oregon § 316.824 Definitions for ORS 316.824 and 316.832

Oregon Statutes

§ 316.824 — Definitions for ORS 316.824 and 316.832

Oregon § 316.824

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.824 (Definitions for ORS 316.824 and 316.832) 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. § 316.824 (2026).

Text

As used in ORS 316.824 and 316.832:

(1)“Forest products” means any merchantable form including but not limited to logs, poles and piling, into which a fallen tree may be cut before it undergoes manufacturing.

(2)“Logger” means a person commonly known as a faller or bucker who furnishes and maintains personal equipment in the commercial harvesting of forest products and who is paid on a per-unit cut basis.

(3)“Logging operation site” means the specific location of the commercial harvesting of forest products.

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

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

(b)Are incurred by a logger in job-related travel between a logging operation site located more than 50 miles from the principal residence of

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As used in ORS 316.824 and 316.832:
(1) “Forest products” means any merchantable form including but not limited to logs, poles and piling, into which a fallen tree may be cut before it undergoes manufacturing.
(2) “Logger” means a person commonly known as a faller or bucker who furnishes and maintains personal equipment in the commercial harvesting of forest products and who is paid on a per-unit cut basis.
(3) “Logging operation site” means the specific location of the commercial harvesting of forest products.
(4) “Traveling expenses” means daily transportation expenses that:
(a) Are not otherwise deductible under the federal Internal Revenue Code.
(b) Are incurred by a logger in job-related travel between a logging operation site located more than 50 miles from the principal residence of the logger.
(5) “Traveling expenses” includes gas, oil and automobile repairs and maintenance but does not include meals or lodging.