Or. Admin. Code § 813-110-0031 - Charges
(1) A lending
institution claiming OAHTC program tax credits under ORS
317.097 shall pay a base charge
of 5 percent of the annual tax credits claimed to OHCS annually.
(2) The Annual Report for the preceding year
is due by May 31st.
(3) OHCS may
assess a $100 per month charge for each full month the annual report is delayed
after the due date.
Notes
Statutory/Other Authority: ORS 317.097 & ORS 456.515 - 456.725
Statutes/Other Implemented: ORS 317.097
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