Division 315 - PERSONAL INCOME TAX CREDITS

Section 150-315-0005 - Tax credit uniformity transfer provisions
Section 150-315-0010 - Claim of Right Credit
Section 150-315-0012 - Qualified Reforestation Costs
Section 150-315-0014 - Procedure for Claiming the Reforestation Credit
Section 150-315-0016 - Change of Ownership
Section 150-315-0018 - Reforestation Credit: Reasons Beyond the Taxpayer's Control
Section 150-315-0030 - [Repealed]
Section 150-315-0040 - Fish Screening Device Credit; Substantiation
Section 150-315-0050 - Transfer of Biomass Credit
Section 150-315-0060 - Crop Gleaning Credit: Information Required
Section 150-315-0065 - Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture
Section 150-315.068 - Renumbered
Section 150-315-0070 - Agriculture Workforce Housing Credit
Section 150-315-0071 - Appeal from a Notice of Denial or Adjustment: Application for Agriculture Employer Overtime Tax Credit.
Section 150-315-0072 - Agricultural Employer Overtime Tax Credit Full-Time Equivalency (FTE) Calculation
Section 150-315-0073 - Filing and Corrections of Agricultural Employer Overtime Credit Application
Section 150-315-0080 - Repealed
Section 150-315-0082 - Repealed
Section 150-315-0084 - Repealed
Section 150-315-0090 - [Repealed]
Section 150-315-0100 - Child Care Division Contribution Credit
Section 150-315.104(1) - Renumbered
Section 150-315.104(2) - Renumbered
Section 150-315.104(5) - Renumbered
Section 150-315.104(10) - Renumbered
Section 150-315-0110 - Scholarship Tax Credit
Section 150-315.113 - Renumbered
Section 150-315-0120 - Repealed
Section 150-315-0121 - Working Family Household and Dependent Care Credit
Section 150-315-0125 - Working Family Household and Dependent Care Penalty
Section 150-315-0130 - [Repealed]
Section 150-315-0132 - [Repealed]
Section 150-315.138(9) - Renumbered
Section 150-315-0140 - Pollution Control Facilities: Types of Facilities Eligible for Certification
Section 150-315-0142 - Pollution Control Facilities: Information to be Furnished Upon Request
Section 150-315.141 - Repealed
Section 150-315.144 - Renumbered
Section 150-315-0144 - Pollution Control Facilities: Computation of Credit
Section 150-315-0146 - Pollution Control Facilities: To Whom Is Credit Allowable
Section 150-315-0148 - Pollution Control Facilities: Years in Which Credit May Be Claimed
Section 150-315-0150 - Pollution Control Facilities: Transfer of Facilities
Section 150-315-0152 - Pollution Control Facilities: Tax Credit Carry Forward
Section 150-315-0154 - Pollution Control Facilities: Adjustment of Basis
Section 150-315.156 - Renumbered
Section 150-315-0160 - [Repealed]
Section 150-315.164 - Renumbered
Section 150-315-0170 - Business Energy Tax Credit: Transfer of Facilities
Section 150-315-0181 - Oregon Kids Credit: Calculation of losses to be added back (§ 150-315-0181)
Section 150-315-0180 - Oregon Tax Credit Auctions
Section 150-315-0190 - Repealed
Section 150-315.204-(A) - Renumbered
Section 150-315.204-(B) - Renumbered
Section 150-315.204-(C) - Renumbered
Section 150-315.208 - Renumbered
Section 150-315.213(4) - Renumbered
Section 150-315.237(8) - Renumbered
Section 150-315.262 - Renumbered
Section 150-315.274(3) - Renumbered
Section 150-315.274(4) - Renumbered
Section 150-315.304(1)(a) - Renumbered
Section 150-315.304(1)(b) - Renumbered
Section 150-315.304(2) - Renumbered
Section 150-315.304(4) - Renumbered
Section 150-315.304(5) - Renumbered
Section 150-315.304(8) - Renumbered
Section 150-315.304(9) - Renumbered
Section 150-315.304(10) - Renumbered
Section 150-315.326 - Renumbered
Section 150-315.354(5) - Renumbered
Section 150-315.514 - Renumbered
Section 150-315.610(5)(c) - Renumbered