Oregon Revised Statutes Revenue and Taxation § 314.673

(1) The Oregon Business Development Department may, after consultation with the Department of Revenue, adopt rules to implement ORS 314.668 to 314.673, including rules that define terms consistently with ORS 314.668 to 314.673. Rules adopted under this section apply only to qualifying investment contracts executed on or after the date the rule is adopted.

(2) On or before February 15 of each odd-numbered year, the Oregon Business Development Department shall report to the Legislative Assembly in the manner provided in ORS 192.245 regarding the progress of qualifying investment contracts executed under ORS 314.668 to 314.673, including whether each taxpayer subject to a qualifying investment contract has complied with the employment requirement under ORS 314.668 (4).