ORS § 316.821 — Federal election to deduct sales taxes; addition for state purposes

# (1)

A taxpayer that elects to deduct state and local sales taxes under section 164(b)(5) of the Internal Revenue Code for federal tax purposes must make the same election for purposes of the tax imposed by this chapter.

# (2)

A taxpayer that elects to deduct state and local sales taxes under section 164(b)(5) of the Internal Revenue Code for federal tax purposes shall add the amount deducted to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 §30]

316.824 Definitions for ORS 316.824 and 316.832. As used in ORS 316.824 and 316.832:

(1) “Forest products” means any merchantable form including but not limited to logs, poles and piling, into which a fallen tree may be cut before it undergoes manufacturing.

(2) “Logger” means a person commonly known as a faller or bucker who furnishes and maintains personal equipment in the commercial harvesting of forest products and who is paid on a per-unit cut basis.

# (3)

“Logging operation site” means the specific location of the commercial harvesting of forest products.

# (4)

“Traveling expenses” means daily transportation expenses that:

(a) Are not otherwise deductible under the federal Internal Revenue Code.

(b) Are incurred by a logger in job-related travel between a logging operation site located more than 50 miles from the principal residence of the logger.

# (5)

“Traveling expenses” includes gas, oil and automobile repairs and maintenance but does not include meals or lodging. [Formerly 316.061]

316.825