Annual reforestation credit cost limitation.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Personal and Corporate Income or Excise Tax Credits
  5. Annual reforestation credit cost limitation.

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(2) The annual reforestation credit cost limitation shall be:

(a) Equal to the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for the calendar year beginning January 1, 1996.

(b) Twice the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for years beginning on or after January 1, 1997. [1995 c.746 §26]

Note: 315.108 is repealed January 2, 2028. See section 9, chapter 883, Oregon Laws 2007.


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