ORS § 315.536
Current through 2024 Regular Session legislation effective June 6, 2024
A tax credit allowed under ORS 315.533 may not be sold or transferred, with the exception that tax credits that a partnership, limited liability company, S corporation or other pass-through entity is entitled to claim may be allocated to the partners, members or shareholders of the entity for their direct use in accordance with the provisions of any agreement among the partners, members or shareholders.
ORS 315.536
See note under 315.526.