Or. Rev. Stat. § 315.052 – Limitation on transfer or sale of credit | Midpage
§ 315.052
Or. Rev. Stat. § 315.052
Limitation on transfer or sale of credit
[2009 c.288 §3]
An income tax credit that is allowed under this chapter or ORS chapter 316, 317 or 318 and that is transferable may be transferred or sold only once, unless expressly provided otherwise by statute.