Oregon Statutes
§ 315.357 — Time limit applicable to energy conservation tax credit
Oregon § 315.357
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 315Personal and Corporate Income or Excise Tax Credits
This text of Oregon § 315.357 (Time limit applicable to energy conservation tax credit) 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. § 315.357 (2026).
Text
(1)For a facility other than a renewable energy resource equipment manufacturing facility, a taxpayer may not be allowed a credit under ORS 315.354 unless the taxpayer:
(a)Files an application for preliminary certification under ORS 469B.145 on or before April 15, 2011;
(b)Receives preliminary certification under ORS 469B.157 before July 1, 2011; and
(c)Receives final certification under ORS 469B.161 before January 1, 2013, or has demonstrated, to the State Department of Energy, evidence of beginning construction before April 15, 2011.
(2)Any preliminary certification issued for a facility, other than a renewable energy resource equipment manufacturing facility, under ORS 469B.157 that remains outstanding as of July 1, 2011, shall expire on July 1, 2014.
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Related
Cascade Kelly Holdings, LLC v. Oregon Department of Energy
365 P.3d 603 (Court of Appeals of Oregon, 2015)
Dept. of Rev. v. Sedgewick
24 Or. Tax 178 (Oregon Tax Court, 2020)
SIF Energy, LLC v. State ex rel. Department of Energy
365 P.3d 664 (Court of Appeals of Oregon, 2015)
Legislative History
2007 c.843 §24; 2009 c.913 §15; 2010 c.76 §5; 2011 c.474 §24; 2011 c.730 §1; 2012 c.45 §16
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 315.357, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/315.357.