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]
Section: Previous 316.799 316.802 316.805 316.806 316.810 316.812 316.815 316.818 316.820 316.821 316.824 316.825 316.827 316.830 316.832 NextLast modified: August 7, 2008