OAR 603-020-0002: Purpose and Scope

Edition: Current OARD snapshotEffective: 2019-02-01Last verified: 2026-09-07

(1) OAR chapter 603, division 20 establishes the procedure and criteria for certifying tax credits under ORS 315.176, ORS 315.184 and ORS 469B.403. (2) These rules apply to tax years beginning on or after January 1, 2018.

Official history and status

Statutory/Other Authority: ORS 315.176

Statutes/Other Implemented: ORS 315.176 & 469B.403

History: DOA 4-2019, adopt filed 01/29/2019, effective 02/01/2019 DOA 23-2018, temporary adopt filed 08/30/2018, effective 08/30/2018 through 02/25/2019

This rule cites

ORS 315.176 — resolved
ORS 315.184 — resolved

Cited by

No inbound citations found.

Official source: https://secure.sos.state.or.us/oard/