Oregon Revised Statutes (Tax Chapters)

ORS § 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]

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