There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 315
315.063 Waiver of substantiation by Department of Revenue; rules.
OR Rev Stat § 315.063 (through Leg Sess 2011) What's This?
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. [1995 c.54 2]
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