Certificate required for tax credits; certification not to exceed five years; recertification.

1. Law
2. Oregon Revised Statutes
3. Housing, Games, Environment
4. Energy Incentives; Tax Credits; Grants
5. Certificate required for tax credits; certification not to exceed five years; recertification.

(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 469B.276, the five-year period shall begin with the tax year in which the transferee pays for the credit. [2011 c.730 §47; 2015 c.545 §7]

Note: See note under 469B.276.

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