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Oregon Administrative Rules

Division 315

Or. Admin. R. ch. 150, div. 315

Personal Income Tax Credits

Department of Revenue

0005Tax credit uniformity transfer provisions 0010Claim of Right Credit 0012Qualified Reforestation Costs 0014Procedure for Claiming the Reforestation Credit 0016Change of Ownership 0018Reforestation Credit: Reasons Beyond the Taxpayer’s Control 0040Fish Screening Device Credit; Substantiation 0050Transfer of Biomass Credit 0060Crop Gleaning Credit: Information Required 0065Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture 0070Agriculture Workforce Housing Credit 0071Appeal from a Notice of Denial or Adjustment: Application for Agricultural Employer Overtime Tax Credit.0072Agricultural Employer Overtime Tax Credit Full-Time Equivalency (FTE) Calculation 0073Filing and Corrections of Agricultural Employer Overtime Credit Application.0100Child Care Division Contribution Credit 0110Scholarship Tax Credit 0121Working Family Household and Dependent Care Credit 0125Working Family Household and Dependent Care Penalty 0140Pollution Control Facilities: Types of Facilities Eligible for Certification 0142Pollution Control Facilities: Information to be Furnished Upon Request 0144Pollution Control Facilities: Computation of Credit 0146Pollution Control Facilities: To Whom Is Credit Allowable 0148Pollution Control Facilities: Years in Which Credit May Be Claimed 0150Pollution Control Facilities: Transfer of Facilities 0152Pollution Control Facilities: Tax Credit Carry Forward 0154Pollution Control Facilities: Adjustment of Basis 0170Business Energy Tax Credit: Transfer of Facilities 0180Oregon Tax Credit Auctions 0181Oregon Kids Credit: Calculation of losses to be added back.0195Research Conducted by Semiconductor Company Tax Credit