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Oregon Revised Statutes Revenue and Taxation § 317.153

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

A taxpayer may elect to claim the credit allowed under ORS 317.152 or the credit allowed under ORS 317.154, but may not claim both credits in the same tax year. The election shall be made in the manner and within the time adopted by the Department of Revenue by rule.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 317.153 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-317-153/

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