OAR 150-317-0290: Research Tax Credit: Notice of Election
Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07
The election to compute the credit under ORS 317.152 or 317.154 shall be made on the Oregon return for the tax year in which the credit is claimed. The election can be changed on an amended return subject to the limitations provided in 314.410 and 314.415.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 317.153
History: Renumbered from 150-317.153, REV 68-2016, f. 8-15-16, cert. ef. 9-1-16 RD 3-1995, f. 12-29-95, cert. ef. 12-31-95 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-317.145(Note)-(B)-(1) RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 12-31-89, Renumbered from 150-317.145(Note)-(B) to 150-317.145(Note)-(B)-(1) 9-20-89
This rule cites
- ORS 317.152 — target_record_not_published
- 317.154 — target_record_not_published
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/