GroundRules
ORS 315.063: Waiver of substantiation by Department of Revenue; rules.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 315 — Personal and Corporate Income or Excise Tax Credits
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON