Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 315 - PERSONAL INCOME TAX CREDITS
Section 150-315-0148 - Pollution Control Facilities: Years in Which Credit May Be Claimed
Universal Citation: OR Admin Rules 150-315-0148
Current through Register Vol. 63, No. 9, September 1, 2024
The credit may be claimed beginning in the tax year in which the facility is certified but not beyond the 10-year certification period provided in ORS 468.170(7), except as to the carry-forward credit.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 315.304
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