Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.078 - Determination of tax credit amounts.

For purposes of this chapter and ORS chapters 315, 316, 317 and 318, a taxpayer claiming a credit against tax must claim the maximum amount of any tax credit that is allowed to the taxpayer for the tax year, to the extent of the tax liability of the taxpayer. [2001 c.8 §2]

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Last modified: August 7, 2008