OAR 150-317-0245: Commencement of Long Term Enterprise Zone Tax Credit
Edition: Current OARD snapshotEffective: 2020-01-01Last verified: 2026-09-07
For purposes of determining the commencement of the tax credit under ORS 317.124, a facility is “placed in service” when a certified business has received a permit to occupy and use the building for its intended purpose.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 317.124
History: REV 5-2019, adopt filed 12/11/2019, effective 01/01/2020
This rule cites
- ORS 317.124 — resolved
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/