Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0615 - Substantiation Required for Construction Worker and Loggers Expenses
Universal Citation: OR Admin Rules 150-316-0615
Current through Register Vol. 63, No. 9, September 1, 2024
Upon audit, the taxpayer may be required to provide the same substantiation that would be necessary for a travel expense deduction allowable under IRC 162(a).
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 316.818, 316.832
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