GroundRules
ORS 315.053: Restriction on types of transferees.
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 allowed under this chapter or ORS chapter 316 or 317 that is transferable may be transferred or sold only to one or more of the following:
(1) A C corporation.
(2) An S corporation.
(3) A personal income taxpayer.
Collected 2026-09-03T23:50:13Z. Source file · JSON