GroundRules
ORS 315.052: Limitation on transfer or sale of credit.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 315 — Personal and Corporate Income or Excise Tax Credits
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON