OAR 150-315-0148: Pollution Control Facilities: Years in Which Credit May Be Claimed

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

The credit may be claimed beginning in the tax year in which the facility is certified but not beyond the 10-year certification period provided in ORS 468.170(7), except as to the carry-forward credit.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 315.304

History: Renumbered from 150-315.304(5), REV 44-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 12-31-93 Renumbered from 150-316.097(5) 12-31-86 12-31-85 12-31-77, Renumbered from 150-316.097(6) to 150-316.097(5) 1-1-77

This rule cites

Cited by

No inbound citations found.

Official source: https://secure.sos.state.or.us/oard/