GroundRules
ORS 315.132: Credit allowed for current certifications following repeal or expiration.
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
If the credit allowed under ORS 315.124 is repealed, or is allowed by the Legislative Assembly to expire, taxpayers that have previously received certification shall be allowed to continue to claim the credit. Any deed restrictions associated with the credit shall be retained.
Collected 2026-09-03T23:50:13Z. Source file · JSON