OAR 150-315-0110: Scholarship Tax Credit
Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07
The form required by this section should not be attached to the tax return, but must be kept with the taxpayer’s records. Upon audit or examination, the information must be made available to the department to verify any credit claimed under this section. [ED. NOTE: Forms referenced are available from the agency.]
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 315.237
History: Renumbered from 150-315.237(8), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16 REV 8-2001, f. & cert. ef. 12-31-01
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Official source: https://secure.sos.state.or.us/oard/