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Oregon Revised Statutes Revenue and Taxation § 315.053

Current as of January 01, 2023 | Updated by Findlaw Staff

An income tax credit allowed under ORS 315.141, 315.331, 315.336, 315.341 or 315.354 or section 12, chapter 855, Oregon Laws 2007, may be transferred or sold only to one or more of the following:

(1) A C corporation.

(2) An S corporation.

(3) A personal income taxpayer.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 315.053 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-315-053/

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