The election to compute the credit under ORS 317.152 or 317.154 shall be made on the Oregon return for the tax year in which the credit is claimed. The election can be changed on an amended return subject to the limitations provided in 314.410 and 314.415.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 317.153

History

Renumbered from 150-317.153, REV 68-2016, f. 8-15-16, cert. ef. 9-1-16
RD 3-1995, f. 12-29-95, cert. ef. 12-31-95
RD 7-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-317.145(Note)-(B)-(1)
RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
12-31-89, Renumbered from 150-317.145(Note)-(B) to 150-317.145(Note)-(B)-(1)
9-20-89