- (1) The fish screening device credit can be claimed for devices installed in tax years beginning on or after January 1, 1990.
- (2) Upon request of the department, the taxpayer shall provide a copy of the final certificate issued by the State Department of Fish and Wildlife in the initial year in which the credit is claimed. The taxpayer will provide a statement which contains the computation of the allowed credit if this information is not contained in the final certificate.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 315.138
History
Renumbered from 150-315.138(9), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16
RD 5-1994, f. 12-15-94, cert. ef. 12-31-94
RD 7-1993, f. 12-30-93, cert. ef. 12-31-93, Renumbered from 150-316.139(9)
RD 7-1989, f. 12-18-89, cert. ef. 12-31-89