Tax payments of long term enterprise zone facilities credit claimants
Notwithstanding ORS 317.850 (Disposition of revenue), corporate income or excise tax payments of a taxpayer allowed a tax credit under ORS 317.124 (Long term enterprise zone facilities) shall be deposited in the Long Term Enterprise Zone Fund established in ORS 317.127 (Long Term Enterprise Zone Fund), to the extent those payments do not exceed an amount estimated by the Department of Revenue to equal 30 percent of the tax credit threshold amount determined under ORS 317.124 (Long term enterprise zone facilities) (7) plus 30 percent of any remaining qualified tax liability of the taxpayer under ORS 317.124 (Long term enterprise zone facilities) after allowance of the credit. [2001 c.292 §10]
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.