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 315.184 - Annual limitation on total amount of tax credits; proportionate reduction

ORS § 315.184

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 315.184 - Annual limitation on total amount of tax credits; proportionate reduction

The total amount certified by the State Department of Agriculture for tax credits for the production or collection of bovine manure under ORS 315.176 may not exceed $5 million for all taxpayers for any calendar year. If the department receives applications for the credit sufficient to exceed this amount, the department shall by rule proportionately reduce the amount of certified credits among all taxpayers applying for the credit.

ORS 315.184

2017 c. 610, § 10

315.184 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.