Or. Admin. Code § 150-315-0040
Current through Register Vol. 63, No. 10, October 1, 2024
Section 150-315-0040 - Fish Screening Device Credit; Substantiation(1) The fish screening device credit can be claimed for devices installed in tax years beginning on or after January 1, 1990.(2) Upon request of the department, the taxpayer shall provide a copy of the final certificate issued by the State Department of Fish and Wildlife in the initial year in which the credit is claimed. The taxpayer will provide a statement which contains the computation of the allowed credit if this information is not contained in the final certificate.Or. Admin. Code § 150-315-0040
RD 7-1989, f. 12-18-89, cert. ef. 12-31-89; RD 7-1993, f. 12-30-93, cert. ef. 12-31-93, Renumbered from 150-316.139(9); RD 5-1994, f. 12-15-94, cert. ef. 12-31-94; Renumbered from 150-315.138(9), REV 45-2016, f. 8-12-16, cert. ef. 9/1/2016Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 315.138