OAR 330-170-0010: Purpose and Scope
Edition: Current OARD snapshotEffective: 2016-03-01Last verified: 2026-09-07
(1) OAR chapter 330, division 170 establishes the procedure and criteria for certifying tax credits under ORS 315.141 and 469B.403. (2) These rules apply to tax years beginning on or after January 1, 2016.
Official history and status
Statutory/Other Authority: ORS 315.141
Statutes/Other Implemented: ORS 315.141 & 469B.403
History: DOE 1-2016, f. & cert. ef. 3-1-16 DOE 5-2013, f. 12-20-13, cert. ef. 1-1-14 DOE 8-2011, f. 11-4-11, cert. ef. 1-1-12 DOE 13-2010, f. & cert. ef. 11-2-10 DOE 9-2010(Temp), f. & cert. ef. 7-1-10 thru 12-28-10
This rule cites
- ORS 315.141 — resolved
- 469B.403 — target_record_not_published
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/