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20 chapters · 1,901 sections in this title.
ORS 315.004 Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections
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(1) Except when the context requires otherwise, the definitions contained in ORS chapters 314, 316, 317 and 318 are applicable in the construction, interpretation and application of the personal and corporate income and excise tax credits contained in this chapter. (2)(a) For pur…
ORS 315.037 Tax expenditures applicable for limited time
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(1) As used in this section, “tax expenditure” has the meaning given that term in ORS 291.201. (2) Any tax credit enacted by the Legislative Assembly on or after January 1, 2010, shall apply for a maximum of six tax years beginning with the initial tax year for which the credit i…
ORS 315.044 Statement of purpose
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For each proposed legislative measure that is submitted for filing and that creates a tax credit or provides for expanded allowance, in amount or duration, of tax credit, the chief sponsor or a proponent of the measure shall submit to a legislative committee related to revenue a …
ORS 315.047 List of tax credits with revenue impact in excess of projection
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(1) Prior to the beginning of each odd-numbered year regular session, the Legislative Revenue Officer shall prepare a list of all tax credits that have revenue impact, for the most recent tax year for which sufficient information exists to make a determination, that exceeds the r…