OAR 951-003-0001: Definitions

(1) “Tax credit” means certification of an amount for credit by the OFVO under ORS 315.514 and these administrative rules and arising from a qualifying contribution. (2) “Oregon Production Investment Fund” means the fund created by ORS 284.367. (3) “Qualifying contribution” means a contribution made by a taxpayer to the Oregon Production Investment Fund and for which an application, in the form designated by the OFVO, is submitted for a tax credit. (4) “Tax credit certificate” means a certificate issued by the OFVO to a taxpayer evidencing a tax credit. (5) “OFVO” means the Oregon Film and Video Office.