Pollution control facilities, other than resource recovery facilities, constructed by or for the use of a governmental agency or public corporation, do not qualify for the tax credit, even if such a facility is subsequently acquired by a taxpayer and used for pollution control in a manner otherwise eligible for tax credit or tax exemption.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 314.255

History

Renumbered from 150-314.255(2), REV 29-2016, f. 8-12-16, cert. ef. 9-1-16
RD 9-1992, f. 12-29-92, cert. ef. 12-31-92
6-68