Oregon Administrative Rules
Chapter 951 - OREGON FILM AND VIDEO OFFICE
Division 3 - FILM PRODUCTION DEVELOPMENT CONTRIBUTION CREDIT
Section 951-003-0001 - Definitions

Universal Citation: OR Admin Rules 951-003-0001

Current through Register Vol. 63, No. 9, September 1, 2024

(1) "Tax credit" means certification of an amount for credit by the OFVO under ORS 315.514 and these administrative rules and arising from a qualifying contribution.

(2) "Oregon Production Investment Fund" means the fund created by ORS 284.367.

(3) "Qualifying contribution" means a contribution made by a taxpayer to the Oregon Production Investment Fund and for which an application, in the form designated by the OFVO, is submitted for a tax credit.

(4) "Tax credit certificate" means a certificate issued by the OFVO to a taxpayer evidencing a tax credit.

(5) "OFVO" means the Oregon Film and Video Office.

Statutory/Other Authority: ORS 284.335 & 315.514

Statutes/Other Implemented: ORS 315.514

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