Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 315 - PERSONAL AND CORPORATE INCOME OR EXCISE TAX CREDITS
AGRICULTURE; FISHERIES; FORESTRY
Section 315.132 - Credit allowed for current certifications following repeal or expiration

ORS § 315.132

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 315.132 - Credit allowed for current certifications following repeal or expiration

If the credit allowed under ORS 315.124 is repealed, or is allowed by the Legislative Assembly to expire, taxpayers that have previously received certification shall be allowed to continue to claim the credit. Any deed restrictions associated with the credit shall be retained.

ORS 315.132

Added by 2022 Ch. 34, § 6

Section 7, chapter 34, Oregon Laws 2022, provides:

Sec. 7. Notwithstanding ORS 315.037, section 2 of this 2022 Act [315.124] applies to all tax years beginning on or after January 1, 2023. [2022 c. 34, § 7]