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]
Section: Previous 314.064 314.066 314.068 314.070 314.072 314.074 314.075 314.078 314.080 314.085 314.088 314.091 314.105 314.110 314.115 NextLast modified: August 7, 2008