(1) A C corporation.
(2) An S corporation.
(3) A personal income taxpayer. [2009 c.288 §2; 2011 c.83 §12; 2011 c.474 §33; 2011 c.730 §21; 2019 c.483 §5]
Restriction on types of transferees. An income tax credit allowed under this chapter or ORS chapter 316 or 317 that is transferable may be transferred or sold only to one or more of the following
ORS 315.053 — under Chapter 315.
ORS 315.053