OAR 123-401: Research And Development Tax Credit For Semicondcutors

6 rules in Division 401, Chapter 123 (Oregon Business Development Department).

1. OAR 123-401-0100: Purpose and Scope
2. OAR 123-401-0200: Definitions
3. OAR 123-401-0300: Taxpayer Eligibility
4. OAR 123-401-0400: Certification Process
5. OAR 123-401-0500: Certification Fee
6. OAR 123-401-0600: Calculation of Tax Credit Certified Amount