Qualified research activities
- • election between credits
- • rules
A taxpayer may elect to claim the credit allowed under ORS 317.152 (Qualified research activities credit) or the credit allowed under ORS 317.154 (Alternative qualified research activities credit), but may not claim both credits in the same tax year. The election shall be made in the manner and within the time adopted by the Department of Revenue by rule. [1989 c.911 §3]
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.