Oregon Statutes
§ 315.053 — Restriction on types of transferees
Oregon § 315.053
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 315Personal and Corporate Income or Excise Tax Credits
This text of Oregon § 315.053 (Restriction on types of transferees) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 315.053 (2026).
Text
An income tax credit allowed under this chapter or ORS chapter 316 or 317 that is transferable may be transferred or sold only to one or more of the following:
(1)A C corporation.
(2)An S corporation.
(3)A personal income taxpayer.
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Related
Dept. of Rev. v. Sedgewick
24 Or. Tax 178 (Oregon Tax Court, 2020)
Legislative History
2009 c.288 §2; 2011 c.83 §12; 2011 c.474 §33; 2011 c.730 §21; 2019 c.483 §5
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 315.053, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/315.053.