Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 317 - CORPORATION EXCISE TAXCREDITS
EDUCATION AND RESEARCH
Section 317.153 - Qualified research activities; election between credits; rules

ORS § 317.153

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Current through 2024 Regular Session legislation effective April 4, 2024
Section 317.153 - Qualified research activities; election between credits; rules

A taxpayer may elect to claim the credit allowed under ORS 317.152 or the credit allowed under ORS 317.154, but may not claim both credits in the same tax year. The election shall be made in the manner and within the time adopted by the Department of Revenue by rule.

ORS 317.153

1989 c.911 §3