{"data":{"id":"us-or/ors-316.818","jurisdiction":"us-or","citation":"ORS 316.818","heading":"Proof of expenses.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"cd28992b4bc278b0ac2a3912df261af38e694fcd780bcf7d06fb05ddae72d27c","source_id":"us-or","stale":false,"prev":"us-or/ors-316.815","next":"us-or/ors-316.820"},"notice":"GroundRules: Original legal text. Not legal advice."}