(1) In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income traveling expenses, as defined in ORS 316.824, incurred by a logger in job-related travel.
(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]
Section: Previous 316.818 316.820 316.821 316.824 316.825 316.827 316.830 316.832 316.834 316.835 316.836 316.837 316.838 316.840 316.844 NextLast modified: August 7, 2008