Or. Admin. Code § 603-020-0002

Current through Register Vol. 63, No. 10, October 1, 2024

Section 603-020-0002 - Purpose and Scope

(1) OAR chapter 603, division 20 establishes the procedure and criteria for certifying tax credits under ORS 315.176, ORS 315.184 and ORS 469B.403.

(2) These rules apply to tax years beginning on or after January 1, 2018.

DOA 23-2018, temporary adopt filed 08/30/2018, effective 08/30/2018 through 02/25/2019; DOA 4-2019, adopt filed 01/29/2019, effective2/1/2019

Statutory/Other Authority: ORS 315.176

Statutes/Other Implemented: ORS 315.176 & 469B.403