OAR 813-110-0031: Charges

Edition: Current OARD snapshotEffective: 2024-09-02Last verified: 2026-09-07

(1) A lending institution claiming OAHTC program tax credits under ORS 317.097 shall pay a base charge of 5 percent of the annual tax credits claimed to OHCS annually. (2) The Annual Report for the preceding year is due by May 31st. (3) OHCS may assess a $100 per month charge for each full month the annual report is delayed after the due date.

Official history and status

Statutory/Other Authority: ORS 317.097 & ORS 456.515 - 456.725

Statutes/Other Implemented: ORS 317.097

History: OHCS 27-2024, amend filed 08/27/2024, effective 09/02/2024 OHCS 20-2024, temporary amend filed 05/31/2024, effective 05/31/2024 through 11/26/2024 OHCS 21-2022, amend filed 08/30/2022, effective 09/09/2022 OHCS 36-2014, f. & cert. ef. 12-2-14

This rule cites

Cited by

No inbound citations found.

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