Certification required for tax credits; certification not to exceed five years; use by transferee.

  1. Law
  2. Oregon Revised Statutes
  3. Public Facilities and Finance
  4. Economic Development III
  5. Certification required for tax credits; certification not to exceed five years; use by transferee.

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(2) If the original owner of the certificate uses any portion of the credit, the certificate becomes nontransferable.

(3) For a transferee holding a credit that has been transferred under ORS 285C.549, the five-year period shall begin with the tax year in which the transferee pays for the credit. [2011 c.474 §13; 2012 c.45 §18]


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