Or. Admin. Code § 150-317-0245

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-317-0245 - Commencement of Long Term Enterprise Zone Tax Credit

For purposes of determining the commencement of the tax credit under ORS 317.124, a facility is "placed in service" when a certified business has received a permit to occupy and use the building for its intended purpose.

Or. Admin. Code § 150-317-0245

REV 5-2019, adopt filed 12/11/2019, effective 1/1/2020

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 317.124