§ 315.053

Or. Rev. Stat. § 315.053

Restriction on types of transferees

[2009 c.288 §2; 2011 c.83 §12; 2011 c.474 §33; 2011 c.730 §21; 2019 c.483 §5]

An income tax credit allowed under this chapter or ORS chapter 316 or 317 that is transferable may be transferred or sold only to one or more of the following:

(1) A C corporation.
(2) An S corporation.
(3) A personal income taxpayer.

[2009 c.288 §2; 2011 c.83 §12; 2011 c.474 §33; 2011 c.730 §21; 2019 c.483 §5]