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General Provisions | Midpage
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Oregon Revised Statutes
Title 29
Chapter 315
General Provisions
General Provisions
315.004
Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections
315.037
Tax expenditures applicable for limited time
315.044
Statement of purpose
315.047
List of tax credits with revenue impact in excess of projection
315.051
Report by Legislative Revenue Officer
315.052
Limitation on transfer or sale of credit
315.053
Restriction on types of transferees
315.054
Federal tax credits allowable only as specified
315.056
Conditions for transfer of tax credit
315.058
Agency to provide tax credit approval information to Department of Revenue
315.061
Suspension, revocation or forfeiture
315.063
Waiver of substantiation by Department of Revenue; rules
315.068
Claim of right income repayment adjustments