(1) In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income traveling expenses incurred by a logger in job-related travel.

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Terms Used In Oregon Statutes 316.832

  • Department: means the Department of Revenue. See Oregon Statutes 316.022
  • Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022

(2) The modification to federal taxable income by subsection (1) of this section 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 316.063; 1995 c.54 § 14; 2011 c.83 § 20]

 

[1991 c.863 § 33; repealed by 2009 c.33 § 23]

 

[1953 c.304 § 106; repealed by 1969 c.493 § 99]

 

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