{"data":{"id":"us-or/ors-315.536","jurisdiction":"us-or","citation":"ORS 315.536","heading":"Transferability of credit.","body":"A tax credit allowed under ORS 315.533 may not be sold or transferred, with the exception that tax credits that a partnership, limited liability company, S corporation or other pass-through entity is entitled to claim may be allocated to the partners, members or shareholders of the entity for their direct use in accordance with the provisions of any agreement among the partners, members or shareholders.","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":"e68d95990ffff0da2c0b02ca2f01c3ad6d5c77ac1b8b835ed9a1aa70699be5f9","source_id":"us-or","stale":false,"prev":"us-or/ors-315.535","next":"us-or/ors-315.540"},"notice":"GroundRules: Original legal text. Not legal advice."}