Or. Admin. Code § 150-315-0148

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-315-0148 - Pollution Control Facilities: Years in Which Credit May Be Claimed

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.

1-1-77; 12-31-77, Renumbered from 150-316.097(6) to 150-316.097(5); 12-31-85; 12-31-86; Renumbered from 150-316.097(5); 12-31-93; RD 5-1994, f. 12-15-94, cert. ef. 12-31-94; Renumbered from 150-315.304(5), REV 44-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 315.304