Oregon Statutes
§ 315.132 — Credit allowed for current certifications following repeal or expiration
Oregon § 315.132
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 315Personal and Corporate Income or Excise Tax Credits
This text of Oregon § 315.132 (Credit allowed for current certifications following repeal or expiration) 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. § 315.132 (2026).
Text
If the credit allowed under ORS 315.124 is repealed, or is allowed by the Legislative Assembly to expire, taxpayers that have previously received certification shall be allowed to continue to claim the credit. Any deed restrictions associated with the credit shall be retained.
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Related
§ 315.124
Oregon § 315.124
Legislative History
2022 c.34 §6
Nearby Sections
15
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Bluebook (online)
Oregon § 315.132, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/315.132.