OAR 150-315-0014
Procedure for Claiming the Reforestation Credit


(1)

The Oregon Department of Revenue will accept the preliminary certificate issued by the Department of Forestry as evidence of completion of the project. In addition to the preliminary certificate, the taxpayer shall obtain a statement from the landowner or person in possession of the land:

(a)

That the land within the project area will be used primarily for the growing and harvesting of trees of an acceptable species as provided in ORS 315.104 (Reforestation); and

(b)

That the taxpayer is aware that maintenance practices, including release, may be needed to insure that a new forest is established and will remain established.

(2)

Upon request of the department, the taxpayer will provide copies of the certificate(s) issued by the Department of Forestry for any year in which the credit is claimed.

Source: Rule 150-315-0014 — Procedure for Claiming the Reforestation Credit, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-315-0014.

150‑315‑0005
Tax credit uniformity transfer provisions
150‑315‑0010
Claim of Right Credit
150‑315‑0012
Qualified Reforestation Costs
150‑315‑0014
Procedure for Claiming the Reforestation Credit
150‑315‑0016
Change of Ownership
150‑315‑0018
Reforestation Credit: Reasons Beyond the Taxpayer’s Control
150‑315‑0040
Fish Screening Device Credit
150‑315‑0050
Transfer of Biomass Credit
150‑315‑0060
Crop Gleaning Credit: Information Required
150‑315‑0065
Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture
150‑315‑0070
Agriculture Workforce Housing Credit
150‑315‑0100
Child Care Division Contribution Credit
150‑315‑0110
Scholarship Tax Credit
150‑315‑0121
Working Family Household and Dependent Care Credit
150‑315‑0125
Working Family Household and Dependent Care Penalty
150‑315‑0140
Pollution Control Facilities: Types of Facilities Eligible for Certification
150‑315‑0142
Pollution Control Facilities: Information to be Furnished Upon Request
150‑315‑0144
Pollution Control Facilities: Computation of Credit
150‑315‑0146
Pollution Control Facilities: To Whom Is Credit Allowable
150‑315‑0148
Pollution Control Facilities: Years in Which Credit May Be Claimed
150‑315‑0150
Pollution Control Facilities: Transfer of Facilities
150‑315‑0152
Pollution Control Facilities: Tax Credit Carry Forward
150‑315‑0154
Pollution Control Facilities: Adjustment of Basis
150‑315‑0170
Business Energy Tax Credit: Transfer of Facilities
150‑315‑0180
Oregon Tax Credit Auctions
Last Updated

Jun. 8, 2021

Rule 150-315-0014’s source at or​.us