OAR 340-017-0010: Purpose

The purpose of these rules is to prescribe procedures and criteria to be used by the Department and Commission for issuance of tax credits to Oregon businesses that make investments in order to collect, transport, or process reclaimed plastic or to manufacture a reclaimed plastic product. These rules are to be used in connection with ORS 468.451 to 468.491 and apply only to investments made on or after January 1, 1986 and before December 31, 2001, except where otherwise noted herein.