GroundRules
ORS 315.279: Commencement of quarterly payments.
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
The Department of Revenue shall begin quarterly payments under ORS 315.276 during the second year immediately following the year in which ORS 315.276 becomes operative under section 5, chapter 538, Oregon Laws 2023, and shall continue to make quarterly payments in each year thereafter, provided that the payments continue not to affect eligibility for federal public assistance programs, under a waiver described in section 6, chapter 538, Oregon Laws 2023, or another condition described in section 5 (2), chapter 538, Oregon Laws 2023.
Collected 2026-09-03T23:50:13Z. Source file · JSON