OAR 123-630-0000: Purpose
Edition: Current OARD snapshotEffective: 2015-09-01Last verified: 2026-09-07
This division of administrative rules specifies procedures and criteria necessary to administer processes under the Oregon Low Income Community Jobs Initiative for the certification of a qualified equity investment in order to receive a credit allowance for taxes otherwise due under ORS chapter 316, 317 or 318.
Official history and status
Statutory/Other Authority: ORS 285C.650 - 285C.656 & 315.526 – 315.536
Statutes/Other Implemented: ORS 285C.650 - 285C.656 & 315.526 – 315.536
History: OBDD 8-2015, f. & cert. ef. 9-1-15 Reverted to OBDD 6-2014, f. & cert. ef. 4-1-14 OBDD 2-2015(Temp), f. & cert. ef. 2-12-15 thru 8-10-15 OBDD 6-2014, f. & cert. ef. 4-1-14 OBDD 9-2013(Temp), f. & cert. ef. 10-15-13 thru 4-11-14 OBDD 9-2012, f. & cert. ef. 6-1-12
This rule cites
- ORS chapter 316 — target_record_not_published
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/