ORS § 315.053

Current through 2024 Regular Session legislation effective March 27, 2024

Section 315.053 - Restriction on types of transferees

An income tax credit allowed under this chapter or ORS chapter 316 or 317 that is transferable may be transferred or sold only to one or more of the following:

(1) A C corporation.

(2) An S corporation.

(3) A personal income taxpayer.

ORS 315.053

Amended by 2019 Ch. 483,§ 5, eff. 9/29/2019.

2009 c. 288, § 2; 2011 c. 83, § 12; 2011 c. 474, § 33; 2011 c. 730, § 21