{"data":{"id":"us-or/ors-315.108","jurisdiction":"us-or","citation":"ORS 315.108","heading":"Annual reforestation credit cost limitation.","body":"(1) On or before January 1, 1996, the State Forester shall determine an average annual amount of estimated reforestation project costs for which credit was claimed under ORS 315.104 (1)(a) during the period from July 1, 1992, to July 1, 1994.\n      (2) The annual reforestation credit cost limitation shall be:\n      (a) Equal to the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for the calendar year beginning January 1, 1996.\n      (b) Twice the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for years beginning on or after January 1, 1997.","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":"b41304e62b631a8b23201d2991674013c8ca2cb3148edaa881a5cb8d1c8eb294","source_id":"us-or","stale":false,"prev":"us-or/ors-315.106","next":"us-or/ors-315.110"},"notice":"GroundRules: Original legal text. Not legal advice."}