Oregon — State Statute

Oregon Revised Statutes Chapter 316 § 316.818 — Proof

Oregon Revised Statutes Chapter 316 ·
Oregon Code § 316.818 · Enacted · Last updated March 01, 2026
Statute Text
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]
Plain English Explanation
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Key Points
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This section of Oregon law addresses Proof . Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 316.818. Use this format in legal documents and court filings.
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