Or. Admin. Code § 951-003-0001 - Definitions
(1) "Tax credit" means certification of an
amount for credit by the OFVO under ORS 315.514 and these administrative rules
and arising from a qualifying contribution.
(2) "Oregon Production Investment Fund" means
the fund created by ORS 284.367.
(3) "Qualifying contribution" means a
contribution made by a taxpayer to the Oregon Production Investment Fund and
for which an application, in the form designated by the OFVO, is submitted for
a tax credit.
(4) "Tax credit
certificate" means a certificate issued by the OFVO to a taxpayer evidencing a
tax credit.
(5) "OFVO" means the
Oregon Film and Video Office.
Notes
Statutory/Other Authority: ORS 284.335 & 315.514
Statutes/Other Implemented: ORS 315.514
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