Oregon Code — 315
Browse 104 sections in division 315 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 315.004. Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections
- § 315.037. Tax expenditures applicable for limited time
- § 315.044. Statement of purpose
- § 315.047. List of tax credits with revenue impact in excess of projection
- § 315.051. Report by Legislative Revenue Officer
- § 315.052. Limitation on transfer or sale of credit
- § 315.053. Restriction on types of transferees
- § 315.054. Federal tax credits allowable only as specified
- § 315.056. Conditions for transfer of tax credit
- § 315.058. Agency to provide tax credit approval information to Department of Revenue
- § 315.061. Suspension, revocation or forfeiture
- § 315.063. Waiver of substantiation by Department of Revenue; rules
- § 315.068. Claim of right income repayment adjustments
- § 315.104. Reforestation; rules
- § 315.106. Reforestation credit preliminary certificate; application; limitation calculation; rules; fee
- § 315.108. Annual reforestation credit cost limitation
- § 315.111. Legislative declarations regarding riparian land conservation
- § 315.113. Voluntary removal of riparian land from farm production; rules
- § 315.117. Legislative findings and declarations regarding on-farm processing
- § 315.119. On-farm processing facilities
- § 315.123. Minimum production and processing volume requirements; recordkeeping requirements
- § 315.124. Small forestland owner using standard practice harvest restrictions; rules
- § 315.126. Certification of eligibility from State Forestry Department; notice of operation; irrevocable deed restriction; department to maintain records
- § 315.128. Calculation of credit amount
- § 315.130. Revocation upon timber harvest or removal of harvest restriction; liability for tax; penalties
- § 315.132. Credit allowed for current certifications following repeal or expiration
- § 315.133. Overtime compensation paid to agricultural workers
- § 315.135. Calculation of credit amount
- § 315.136. Notice of acknowledgment in support of credit; application
- § 315.137. Calendar year limitation on credits allowed all taxpayers
- § 315.138. Screening devices, by-pass devices or fishways; rules
- § 315.141. Biomass production or collection; fee; rules; documentation
- § 315.144. Transfer of biomass credit; rules
- § 315.154. Definitions for crop donation credit
- § 315.156. Crop donation; forms
- § 315.163. Definitions for ORS 315.163 to 315.169
- § 315.164. Agriculture workforce housing projects; rules
- § 315.167. Agriculture workforce housing credit application; procedure; rules
- § 315.169. Agriculture workforce housing contributor credit; transfer of agriculture workforce housing owner or operator credit; continued eligibility; rules
- § 315.171. Tax credit limit for biennium
- § 315.176. Bovine manure production or collection; rules
- § 315.184. Annual limitation on total amount of tax credits; proportionate reduction
- § 315.204. Dependent care assistance; rules
- § 315.208. Dependent care facilities
- § 315.213. Contributions to Office of Child Care
- § 315.237. Employee and dependent scholarship program payments
- § 315.262. Working family child care; rules
- § 315.264. Working family household and dependent care expenses; rules
- § 315.266. Earned income; use of individual taxpayer identification number in alternative; rules
- § 315.271. Individual development accounts
- § 315.272. Certain individual development account withdrawals
- § 315.273. Qualifying child of taxpayer
- § 315.276. Quarterly payments based on annual advance amount
- § 315.278. Reconciliation of quarterly payment amounts
- § 315.279. Commencement of quarterly payments
- § 315.281. Definitions for credit allowed for sale of publicly supported housing
- § 315.283. Sale of publicly supported housing; rules
- § 315.286. Reservation of credit; application to Housing and Community Services Department
- § 315.291. Calendar year limitation on credits allowed all taxpayers
- § 315.304. Pollution control facilities
- § 315.326. Renewable energy development contributions; auction of tax credits; certification; rules
- § 315.329. Funding in lieu of tax credit certification
- § 315.331. Energy conservation projects
- § 315.336. Transportation projects
- § 315.341. Renewable energy resource equipment manufacturing facilities
- § 315.354. Energy conservation facilities
- § 315.356. Other grants as offset to cost of energy conservation facility; changes in eligibility for participation in other programs
- § 315.357. Time limit applicable to energy conservation tax credit
- § 315.465. Biofuels and fuel blends
- § 315.469. Biodiesel used in home heating
- § 315.506. New business facility in reservation enterprise zone or reservation partnership zone
- § 315.507. Electronic commerce in designated enterprise zone
- § 315.508. Recordkeeping requirements; disallowance of credit
- § 315.514. Film production development contributions; auction of tax credits; rules
- § 315.516. Funding in lieu of tax credit certification
- § 315.517. Water transit vessels
- § 315.518. Research conducted by semiconductor company
- § 315.519. Refundability of tax credit
- § 315.522. Certification; application to Oregon Business Development Department; fees; rules
- § 315.523. Employee training
- § 315.526. Short title
- § 315.529. Definitions
- § 315.533. Qualified equity investments
- § 315.536. Transferability of credit
- § 315.591. Definitions
- § 315.593. Short line railroad rehabilitation projects; rules
- § 315.595. Preliminary certification; application; allocation priority; rules
- § 315.597. Final certification; rules
- § 315.599. Fees; appropriation for expenses
- § 315.603. Tax credit limit for biennium
- § 315.610. Long term care insurance
- § 315.613. Credit available to persons providing rural medical care and affiliated with certain rural hospitals
- § 315.616. Additional providers who may qualify for credit
- § 315.619. Credit for medical staff at type C hospital
- § 315.622. Rural emergency medical services providers; annual report to Legislative Assembly
- § 315.624. Medical care to residents of Oregon Veterans Home
- § 315.628. Health care services under TRICARE contract
- § 315.631. Certification of health care providers; reports
- § 315.640. University venture development fund contributions
- § 315.643. Opportunity Grant contributions; auction of tax credits; certification; rules
- § 315.646. Funding in lieu of tax credit certification
- § 315.650. Higher education savings account or ABLE account contributions
- § 315.653. Forfeiture of prior tax relief; disallowed withdrawal or distribution
- § 315.675. Trust for Cultural Development Account contributions