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.
ORS 316.818
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
Formerly 316.059; 1995 c.54 §13
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.