Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.153 - Qualified research activities; election between credits; rules.

A taxpayer may elect to claim the credit allowed under ORS 317.152 or the credit allowed under ORS 317.154, but may not claim both credits in the same tax year. The election shall be made in the manner and within the time adopted by the Department of Revenue by rule. [1989 c.911 §3]

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Last modified: August 7, 2008