Oregon
Rule Rule 123-623-1000
GENERALLY FOR S.I.P PROJECTS — Purpose and Scope


This division of administrative rules clarifies, specifies and establishes procedures, standards and criteria for operation of the Strategic Investment Program (SIP) under ORS 285C.600 (Definitions for ORS 285C.600 to 285C.635) to 285C.635 (Determination of personal income tax revenue) and 307.123 (Property of strategic investment program eligible projects), whether inside or outside of a Strategic Investment Zone (SIZ). It does not control or bind the county assessor or Department of Revenue and is superseded by OAR chapter 150 in matters related to tax administration.
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Last accessed
Sep. 24, 2020