Or. Admin. R. 150-317-0245 - Commencement of Long Term Enterprise Zone Tax Credit
Current through Register Vol. 61, No. 4, April 1, 2022
For purposes of determining the commencement of the tax credit under ORS 317.124, a facility is "placed in service" when a certified business has received a permit to occupy and use the building for its intended purpose.
Notes
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 317.124
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