OAR 123-630-0000
Purpose


This division of administrative rules specifies procedures and criteria necessary to administer processes under the Oregon Low Income Community Jobs Initiative for the certification of a qualified equity investment in order to receive a credit allowance for taxes otherwise due under ORS chapter 316, 317 or 318.

Source: Rule 123-630-0000 — Purpose, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-630-0000 (accessed May 26, 2025).

May 26, 2025

Rule 123-630-0000's source at or​.us