{"data":{"id":"us-or/ors-315.063","jurisdiction":"us-or","citation":"ORS 315.063","heading":"Waiver of substantiation by Department of Revenue; rules.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 315 — Personal and Corporate Income or Excise Tax Credits"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors315.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"1edf04a1c6e12e94dae8aac91cd575e0aa920819213a352a6b67525054916a92","source_id":"us-or","stale":false,"prev":"us-or/ors-315.061","next":"us-or/ors-315.065"},"notice":"GroundRules: Original legal text. Not legal advice."}