Or. Admin. R. 150-317-0200 - Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation

Current through Register Vol. 61, No. 4, April 1, 2022

(1) ORS 317.099 was repealed December 31, 1991. On January 1, 1992, any finance charge that would have been eligible for a tax credit to a commercial lending institution under ORS 317.099 on the outstanding term of any loan made under ORS 317.099, shall cease to be eligible for a tax credit. Such finance charges accrued after December 31, 1991, shall be eligible for reimbursement by the Department of Environmental Quality, under the provisions of ORS 466.705 to 466.835.
(2) A commercial lending institution with a fiscal tax year ending after January 1, 1992, shall receive a tax credit on all eligible finance charges received or accrued before that date.

Notes

Or. Admin. R. 150-317-0200
RD 9-1992, f. 12-29-92, cert. ef. 12-31-92; Renumbered from 150-317.099, REV 67-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 317.099

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