Current through Register Vol. 63, No. 12, December 1, 2024
Section 150-317-0290 - Research Tax Credit: Notice of ElectionThe election to compute the credit under ORS 317.152 or 317.154 shall be made on the Oregon return for the tax year in which the credit is claimed. The election can be changed on an amended return subject to the limitations provided in 314.410 and 314.415.
Or. Admin. Code § 150-317-0290
9-20-89, 12-31-89, Renumbered from 150-317.145(Note)-(B) to 150-317.145(Note)-(B)-(1); RD 12-1990, f. 12-20-90, cert. ef. 12-31-90; RD 12-1990, f. 12-20-90, cert. ef. 12-31-90; RD 7-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-317.145(Note)-(B)-(1); RD 3-1995, f. 12-29-95, cert. ef. 12-31-95; Renumbered from 150-317.153, REV 68-2016, f. 8-15-16, cert. ef. 9/1/2016Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 317.153