The credit may be claimed beginning in the tax year in which the facility is certified but not beyond the 10-year certification period provided in ORS 468.170(7), except as to the carry-forward credit.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 315.304

History

Renumbered from 150-315.304(5), REV 44-2016, f. 8-12-16, cert. ef. 9-1-16
RD 5-1994, f. 12-15-94, cert. ef. 12-31-94
12-31-93
Renumbered from 150-316.097(5)
12-31-86
12-31-85
12-31-77, Renumbered from 150-316.097(6) to 150-316.097(5)
1-1-77