Or. Admin. R. 150-314-0027 - Pollution Control Facilities: Facilities Not Eligible for Tax Credit

Pollution control facilities, other than resource recovery facilities, constructed by or for the use of a governmental agency or public corporation, do not qualify for the tax credit, even if such a facility is subsequently acquired by a taxpayer and used for pollution control in a manner otherwise eligible for tax credit or tax exemption.


Or. Admin. R. 150-314-0027
6-68; RD 9-1992, f. 12-29-92, cert. ef. 12-31-92; Renumbered from 150-314.255(2), REV 29-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.255

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