OAR 951-003-0001
Definitions

(1)

“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.

(2)

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

(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.

Source: Rule 951-003-0001 — Definitions, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=951-003-0001 (accessed May 26, 2025).

May 26, 2025

Rule 951-003-0001's source at or​.us