Restriction on types of transferees.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Personal and Corporate Income or Excise Tax Credits
  5. Restriction on types of transferees.

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(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]


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