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Oregon Revised Statutes

Or. Rev. Stat. § 316.818 (2026)

Proof of expenses

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      316.818 Proof of expenses. 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. [Formerly 316.059; 1995 c.54 §13]

 

      316.820 [1953 c.304 §103; 1963 c.627 §19 (referred and rejected); repealed by 1969 c.493 §99]

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2020–2021 · leading case: Bradfute v. Dept. of Rev., No. TC-MD 180370G (Or. T.C. Feb. 27, 2020).
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Bradfute v. Dept. of Rev., No. TC-MD 180370G (Or. T.C. Feb. 27, 2020). · cites it 2× “’ ” ORS 316.818 addresses substantiation of traveling expenses for the construction worker subtraction.”
Spillman v. Dept. of Rev., No. TC-MD 200033G (Or. T.C. June 8, 2021). “, TC-MD 180370G, 2020 WL 960078 at *5 (Or Tax M Div Feb 27, 2020) (holding traveling expenses for construction worker subtraction may be substantiated using standard mileage rate pursuant to ORS 316.818 and regulations) with 2015 Oregon Publication 17 1/2 at 63–64 (stating…”
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