Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 315 - PERSONAL INCOME TAX CREDITS
- Section 150-315-0005 - Tax credit uniformity transfer provisions
- Section 150-315-0010 - Claim of Right Credit
- Section 150-315-0012 - Qualified Reforestation Costs
- Section 150-315-0014 - Procedure for Claiming the Reforestation Credit
- Section 150-315-0016 - Change of Ownership
- Section 150-315-0018 - Reforestation Credit: Reasons Beyond the Taxpayer's Control
- Section 150-315-0030
- Section 150-315-0040 - Fish Screening Device Credit; Substantiation
- Section 150-315-0050 - Transfer of Biomass Credit
- Section 150-315-0060 - Crop Gleaning Credit: Information Required
- Section 150-315-0065 - Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture
- Section 150-315.068 - Renumbered
- Section 150-315-0070 - Agriculture Workforce Housing Credit
- Section 150-315-0071 - Appeal from a Notice of Denial or Adjustment: Application for Agriculture Employer Overtime Tax Credit.
- Section 150-315-0072 - Agricultural Employer Overtime Tax Credit Full-Time Equivalency (FTE) Calculation
- Section 150-315-0073 - Filing and Corrections of Agricultural Employer Overtime Credit Application
- Section 150-315-0080 - Repealed
- Section 150-315-0082 - Repealed
- Section 150-315-0084 - Repealed
- Section 150-315-0090
- Section 150-315-0100 - Child Care Division Contribution Credit
- Section 150-315.104(1) - Renumbered
- Section 150-315.104(2) - Renumbered
- Section 150-315.104(5) - Renumbered
- Section 150-315.104(10) - Renumbered
- Section 150-315-0110 - Scholarship Tax Credit
- Section 150-315.113 - Renumbered
- Section 150-315-0120 - Repealed
- Section 150-315-0121 - Working Family Household and Dependent Care Credit
- Section 150-315-0125 - Working Family Household and Dependent Care Penalty
- Section 150-315-0130
- Section 150-315-0132
- Section 150-315.138(9) - Renumbered
- Section 150-315-0140 - Pollution Control Facilities: Types of Facilities Eligible for Certification
- Section 150-315-0142 - Pollution Control Facilities: Information to be Furnished Upon Request
- Section 150-315.141 - Repealed
- Section 150-315.144 - Renumbered
- Section 150-315-0144 - Pollution Control Facilities: Computation of Credit
- Section 150-315-0146 - Pollution Control Facilities: To Whom Is Credit Allowable
- Section 150-315-0148 - Pollution Control Facilities: Years in Which Credit May Be Claimed
- Section 150-315-0150 - Pollution Control Facilities: Transfer of Facilities
- Section 150-315-0152 - Pollution Control Facilities: Tax Credit Carry Forward
- Section 150-315-0154 - Pollution Control Facilities: Adjustment of Basis
- Section 150-315.156 - Renumbered
- Section 150-315-0160
- Section 150-315.164 - Renumbered
- Section 150-315-0170 - Business Energy Tax Credit: Transfer of Facilities
- Section 150-315-0181 - Oregon Kids Credit: Calculation of losses to be added back
- Section 150-315-0180 - Oregon Tax Credit Auctions
- Section 150-315-0181 - Oregon Kids Credit: Calculation of losses to be added back
- Section 150-315-0190 - Repealed
- Section 150-315.204-(A) - Renumbered
- Section 150-315.204-(B) - Renumbered
- Section 150-315.204-(C) - Renumbered
- Section 150-315.208 - Renumbered
- Section 150-315.213(4) - Renumbered
- Section 150-315.237(8) - Renumbered
- Section 150-315.262 - Renumbered
- Section 150-315.274(3) - Renumbered
- Section 150-315.274(4) - Renumbered
- Section 150-315.304(1)(a) - Renumbered
- Section 150-315.304(1)(b) - Renumbered
- Section 150-315.304(2) - Renumbered
- Section 150-315.304(4) - Renumbered
- Section 150-315.304(5) - Renumbered
- Section 150-315.304(8) - Renumbered
- Section 150-315.304(9) - Renumbered
- Section 150-315.304(10) - Renumbered
- Section 150-315.326 - Renumbered
- Section 150-315.354(5) - Renumbered
- Section 150-315.514 - Renumbered
- Section 150-315.610(5)(c) - Renumbered
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
