Statutes, codes, and regulations
Oregon Administrative Code
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0615 - Substantiation Required for Construction Worker and Loggers Expenses

Or. Admin. R. 150-316-0615

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Current through Register Vol. 63, No. 8, August 1, 2024
Section 150-316-0615 - Substantiation Required for Construction Worker and Loggers Expenses

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).

Or. Admin. R. 150-316-0615

11-6-78(Temp); 12-31-78, Renumbered from 150-316.059; 12-31-83; Renumbered from 150-316.818, REV 66-2016, f. 8-15-16, cert. ef. 9/1/2016; REV 5-2017, f. 5-31-17, cert. ef. 6/1/2017

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.818, 316.832