{"data":{"id":"us-or/ors-315.053","jurisdiction":"us-or","citation":"ORS 315.053","heading":"Restriction on types of transferees.","body":"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:\n      (1) A C corporation.\n      (2) An S corporation.\n      (3) A personal income taxpayer.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 315 — Personal and Corporate Income or Excise Tax Credits"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors315.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"82e75709f5567b35054ebdc798b30c7724997237cdfccc7854ad3a5c4a07cb68","source_id":"us-or","stale":false,"prev":"us-or/ors-315.052","next":"us-or/ors-315.054"},"notice":"GroundRules: Original legal text. Not legal advice."}