ORS 315.052: Limitation on transfer or sale of credit.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

An income tax credit that is allowed under this chapter or ORS chapter 316, 317 or 318 and that is transferable may be transferred or sold only once, unless expressly provided otherwise by statute. [2009 c.288 §3]

This rule cites

ORS chapter 316 — target_record_not_published

Cited by

ORS 315.056: Conditions for transfer of tax credit.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors315.html