2017 ORS
315.053¹
Restriction on types of transferees
An income tax credit allowed under ORS 315.141 (Biomass production or collection), 315.331 (Energy conservation projects), 315.336 (Transportation projects), 315.341 (Renewable energy resource equipment manufacturing facilities) or 315.354 (Energy conservation facilities) 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. [2009 c.288 §2; 2011 c.83 §12; 2011 c.474 §33; 2011 c.730 §21]
1 Legislative Counsel Committee, CHAPTER 315—Personal and Corporate Income or Excise Tax Credits, https://www.oregonlegislature.gov/bills_laws/ors/ors315.html (2017) (last accessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2017, Chapter 315, https://www.oregonlegislature.gov/bills_laws/ors/ano315.html (2017) (last accessed Mar. 30, 2018).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.