Oregon Statutes
§ 315.108 — Annual reforestation credit cost limitation
Oregon § 315.108
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 315Personal and Corporate Income or Excise Tax Credits
This text of Oregon § 315.108 (Annual reforestation credit cost limitation) 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. § 315.108 (2026).
Text
(1)On or before January 1, 1996, the State Forester shall determine an average annual amount of estimated reforestation project costs for which credit was claimed under ORS 315.104 (1)(a) during the period from July 1, 1992, to July 1, 1994.
(2)The annual reforestation credit cost limitation shall be:
(a)Equal to the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for the calendar year beginning January 1, 1996.
(b)Twice the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for years beginning on or after January 1, 1997.
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Related
§ 315.104
Oregon § 315.104
Legislative History
1995 c.746 §26
Nearby Sections
15
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Bluebook (online)
Oregon § 315.108, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/315.108.