Or. Admin. Code § 150-317-0245 - Commencement of Long Term Enterprise Zone Tax Credit
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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