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.


Or. Admin. R. 150-317-0245
REV 5-2019, adopt filed 12/11/2019, effective 1/1/2020

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 317.124

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