Oregon Revised Statutes
Or. Rev. Stat. § 315.063 (2026)
Waiver of substantiation by Department of Revenue; rules
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315.063 Waiver of substantiation by Department of Revenue; rules. The Department of Revenue, by rule, may waive partially, conditionally or absolutely requirements for proof or substantiation of claims for subtractions, exclusions, exemptions or credits allowable for purposes of taxes imposed upon or measured by net income. [1995 c.54 §2]
315.065 [Repealed by 1965 c.26 §6]
Notes of Decisions
Cited in 1
case, 2020–2020 · leading case: Bradfute v. Dept. of Rev., No. TC-MD 180370G (Or. T.C. Feb. 27, 2020).
Bradfute v. Dept. of Rev., No. TC-MD 180370G (Or. T.C. Feb. 27, 2020). “The requirement for substantiation may be waived partially, conditionally or absolutely, as provided under ORS 315.063.” (Emphasis added.) Defendant has promulgated a rule defining substantiation requirements for the construction worker subtraction, OAR 150-316-0615: “Upon…”
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