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]
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.