Or. Admin. Code § 813-110-0031

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

Section 813-110-0031 - Charges

(1) A lending institution claiming OAHTC program tax credits under ORS 317.097 shall pay a base charge of 5 percent of the annual tax credits claimed to OHCS annually.

(2) The Annual Report for the preceding year is due by May 31st.

(3) OHCS may assess a $100 per month charge for each full month the annual report is delayed after the due date.

Or. Admin. Code § 813-110-0031

OHCS 36-2014, f. & cert. ef. 12/2/2014; OHCS 21-2022, amend filed 08/30/2022, effective 9/9/2022; OHCS 20-2024, temporary amend filed 05/31/2024, effective 5/31/2024 through 11/26/2024; OHCS 27-2024, amend filed 08/27/2024, effective 9/2/2024

Statutory/Other Authority: ORS 317.097 & ORS 456.515 - 456.725

Statutes/Other Implemented: ORS 317.097