OAR 330-170-0070: Minimum Discount Value
Edition: Current OARD snapshotEffective: 2012-01-01Last verified: 2026-09-07
The minimum discounted value of a tax credit issued under ORS 315.141 is 90 percent of the amount of the tax credit.
Official history and status
Statutory/Other Authority: ORS 351.141 & 469.791
Statutes/Other Implemented: ORS 351.141 & 469.791
History: 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
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/