Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 315 - PERSONAL AND CORPORATE INCOME OR EXCISE TAX CREDITS
GENERAL PROVISIONS
Section 315.054 - Federal tax credits allowable only as specified

ORS § 315.054

Download
PDF
Current through 2024 Regular Session legislation effective June 6, 2024
Section 315.054 - Federal tax credits allowable only as specified

No credits applied directly to the income tax calculated for federal purposes pursuant to the Internal Revenue Code shall be applied in calculating the tax due under ORS chapter 314, 316, 317 or 318 except those prescribed in this chapter or ORS chapter 314, 316, 317 or 318.

ORS 315.054

1993 c.730 §4 (enacted in lieu of 316.107)