2017 ORS 315.526¹
Short title

ORS 285C.650 (Certification as qualified equity investment), 285C.653 (Tax credit utilization limit per tax year), 285C.656 (Recapture of tax credit) and 315.529 (Definitions) to 315.536 (Transferability of credit) shall be known and may be cited as the Oregon Low Income Community Jobs Initiative. [2011 c.732 §1]

Note: 315.526 (Short title), 315.529 (Definitions) and 315.536 (Transferability of credit) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Chapter 315

Notes of Decisions

State could not recalculate tax for tax year closed to review in order to prevent elective carry forward of tax credit to tax year subject to review. Smurfit Newsprint Corp. v. Dept. of Revenue, 329 Or 591, 997 P2d 185 (2000)

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.