Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 315 - PERSONAL INCOME TAX CREDITS
Section 150-315-0142 - Pollution Control Facilities: Information to be Furnished Upon Request

(1) The certificate serial number assigned under ORS 468.170.

(2) The computation of the amount of the tax credit allowable for the tax year covered by the return. For each facility show:

(3) The amount and computation of each carry-over credit claimed under ORS 315.304 as to each facility. In computing the tax credit attributable to a particular facility, the taxpayer may have to apportion the total credit used in a particular year to each separate certification of a facility or facilities. Where a part of a facility or of a group of facilities under one certificate has been sold, exchanged, or otherwise disposed of, appropriate adjustments must be made for the total prior credits claimed.

(4) The date of erection, construction, or installation.

(5) The facts showing compliance with the requirements of ORS 315.304 as to ownership (or purchase under contract), lease, conduct of the trade or business under agreement, or having a beneficial interest in a resource recovery facility. A copy of the certificate issued by the Department of Environmental Quality and copies of agreements for the conduct of a trade or business shall be attached to the statement.