Evidence of eligibility for credit
Evidence of payments made or expenses incurred that form the basis of the credit allowed under ORS 316.147 (Definitions for ORS 316.147 to 316.149) to 316.149 (Evidence of eligibility for credit) shall be submitted to the Department of Revenue in accordance with any rules adopted by the department relative to the submission of evidence of such payments. [1979 c.494 §4]
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.