OAR 951-003-0001


“Tax credit” means certification of an amount for credit by the OFVO under ORS 315.514 (Film production development contributions) and these administrative rules and arising from a qualifying contribution.


“Oregon Production Investment Fund” means the fund created by ORS 284.367 (Oregon Production Investment Fund).


“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.


“Tax credit certificate” means a certificate issued by the OFVO to a taxpayer evidencing a tax credit.


“OFVO” means the Oregon Film and Video Office.
Last Updated

2 years ago
(June 8, 2021)

Rule 951-003-0001’s source at or​.us