1. (1) OAR chapter 330, division 170 establishes the procedure and criteria for certifying tax credits under ORS 315.141 and 469B.403.
2. (2) These rules apply to tax years beginning on or after January 1, 2016.

Statutory/Other Authority

ORS 315.141

Statutes/Other Implemented

ORS 315.141 & 469B.403

History

DOE 1-2016, f. & cert. ef. 3-1-16
DOE 5-2013, f. 12-20-13, cert. ef. 1-1-14
DOE 8-2011, f. 11-4-11, cert. ef. 1-1-12
DOE 13-2010, f. & cert. ef. 11-2-10
DOE 9-2010(Temp), f. & cert. ef. 7-1-10 thru 12-28-10