OAR 150-315-0040: Fish Screening Device Credit; Substantiation

(1) The fish screening device credit can be claimed for devices installed in tax years beginning on or after January 1, 1990. (2) Upon request of the department, the taxpayer shall provide a copy of the final certificate issued by the State Department of Fish and Wildlife in the initial year in which the credit is claimed. The taxpayer will provide a statement which contains the computation of the allowed credit if this information is not contained in the final certificate.