Personal and Corporate Income or Excise Tax Credits

ORS 315.536
Transferability of credit

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A tax credit allowed under ORS 315.533 (Qualified equity investments) may not be sold or transferred, with the exception that tax credits that a partnership, limited liability company, S corporation or other pass-through entity is entitled to claim may be allocated to the partners, members or shareholders of the entity for their direct use in accordance with the provisions of any agreement among the partners, members or shareholders. [2011 c.732 §5]

Note: See note under 315.526 (Short title).

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Last accessed
Mar. 11, 2023

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Personal and Corporate Income or Excise Tax Credits

ORS 315.536 Transferability of credit

Source

ORS 315.536
Transferability of credit