A taxpayer may not be allowed a credit under ORS 315.354 if the first tax year for which the credit with respect to a facility certified under ORS 469.215 would otherwise be allowed begins on or after January 1, 2016. [2007 c.843 §24]
Section: Previous 315.335 315.340 315.345 315.350 315.354 315.355 315.356 315.357 315.360 315.365 315.455 315.460 315.465 315.469 315.504 NextLast modified: August 7, 2008