Or. Admin. Code § 150-317-0560 - Consolidated Oregon Return: Credits
The amount of credit that may offset tax on a consolidated Oregon return is not limited to the tax attributable to the corporation earning the credit. This provision applies to credits carried forward from years in which a separate or combined report is filed to years in which a consolidated return is filed, as well as current year credits.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 317.710
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