Upon audit, the taxpayer may be required to provide the same substantiation that would be necessary for a travel expense deduction allowable under IRC 162(a).

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 316.818 & 316.832

History

REV 5-2017, f. 5-31-17, cert. ef. 6-1-17
Renumbered from 150-316.818, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16
12-31-83
12-31-78, Renumbered from 150-316.059
11-6-78(Temp)