Oregon Code § 315.063·Enacted ·Last updated March 01, 2026
Statute Text
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]
Plain English Explanation
This Oregon statute addresses Waiver
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 315.063
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Waiver
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