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317.099 was repealed December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
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 317.099
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