Oregon Statutes

§ 315.184 — Annual limitation on total amount of tax credits; proportionate reduction

Oregon § 315.184
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 315Personal and Corporate Income or Excise Tax Credits

This text of Oregon § 315.184 (Annual limitation on total amount of tax credits; proportionate reduction) 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. § 315.184 (2026).

Text

The total amount certified by the State Department of Agriculture for tax credits for the production or collection of bovine manure under ORS 315.176 may not exceed $5 million for all taxpayers for any calendar year. If the department receives applications for the credit sufficient to exceed this amount, the department shall by rule proportionately reduce the amount of certified credits among all taxpayers applying for the credit.

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Related

§ 315.176
Oregon § 315.176

Legislative History

2017 c.610 §10; 2018 c.111 §2

Nearby Sections

15
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Bluebook (online)
Oregon § 315.184, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/315.184.