Chapter 315 Personal and Corporate Income or Excise Tax Credits

General Provisions

§ 315.004 Definitions
§ 315.054 Federal tax credits allowable only as specified
§ 315.063 Waiver of substantiation by Department of Revenue
§ 315.068 Claim of right income repayment adjustments

Agriculture; Fisheries; Forestry

§ 315.104 Reforestation
§ 315.106 Reforestation credit preliminary certificate
§ 315.108 Annual reforestation credit cost limitation
§ 315.111 Legislative declarations regarding riparian land conservation
§ 315.113 Voluntary removal of riparian land from farm production
§ 315.117 Legislative findings and declarations regarding on-farm processing
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Children and Families; Poverty Relief

§ 315.204 Dependent care assistance
§ 315.208 Dependent care facilities
§ 315.213 Child Care Division contributions
§ 315.237 Employee and dependent scholarship program payments
§ 315.254 Youth apprenticeship sponsorship
§ 315.259 First Break Program
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Environment and Energy

§ 315.304 Pollution control facilities
§ 315.311 Emission reducing production technology or process
§ 315.324 Plastics recycling
§ 315.354 Energy conservation facilities
§ 315.356 Other grants as offset to cost of energy conservation facility

Temporary Provisions Relating to Low Emission Truck Engines Are Compiled As Notes Following Ors 315.356

Source:
Legislative Counsel Committee, CHAPTER 315—Personal and Corporate Income or Excise Tax Credits, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors315.­pdf (2007) (last ac­cessed Feb. 12, 2009). Currency Information