OAR 150-315-0040
Fish Screening Device Credit; Substantiation
# (1)
(1) The fish screening device credit can be claimed for devices installed in tax years beginning on or after January 1, 1990.
# (2)
(2) Upon request of the department, the taxpayer shall provide a copy of the final certificate issued by the State Department of Fish and Wildlife in the initial year in which the credit is claimed. The taxpayer will provide a statement which contains the computation of the allowed credit if this information is not contained in the final certificate.
Amendment history
Renumbered from 150-315.138(9), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (30 sections)
- 150-315-0005 · Tax credit uniformity transfer provisions
- 150-315-0010 · Claim of Right Credit
- 150-315-0012 · Qualified Reforestation Costs
- 150-315-0014 · Procedure for Claiming the Reforestation Credit
- 150-315-0016 · Change of Ownership
- 150-315-0018 · Reforestation Credit: Reasons Beyond the Taxpayer’s…
- 150-315-0040 · Fish Screening Device Credit; Substantiation
- 150-315-0050 · Transfer of Biomass Credit
- 150-315-0060 · Crop Gleaning Credit: Information Required
- 150-315-0065 · Higher Education Savings (529) and Achieving A Better…
- 150-315-0070 · Agriculture Workforce Housing Credit
- 150-315-0071 · Appeal from a Notice of Denial or Adjustment:…
- 150-315-0072 · Agricultural Employer Overtime Tax Credit Full-Time…
- 150-315-0073 · Filing and Corrections of Agricultural Employer Overtime…
- 150-315-0100 · Child Care Division Contribution Credit
- 150-315-0110 · Scholarship Tax Credit
- 150-315-0121 · Working Family Household and Dependent Care Credit
- 150-315-0125 · Working Family Household and Dependent Care Penalty
- 150-315-0140 · Pollution Control Facilities: Types of Facilities…
- 150-315-0142 · Pollution Control Facilities: Information to be…
- 150-315-0144 · Pollution Control Facilities: Computation of Credit
- 150-315-0146 · Pollution Control Facilities: To Whom Is Credit Allowable
- 150-315-0148 · Pollution Control Facilities: Years in Which Credit May…
- 150-315-0150 · Pollution Control Facilities: Transfer of Facilities
- 150-315-0152 · Pollution Control Facilities: Tax Credit Carry Forward
- 150-315-0154 · Pollution Control Facilities: Adjustment of Basis
- 150-315-0170 · Business Energy Tax Credit: Transfer of Facilities
- 150-315-0180 · Oregon Tax Credit Auctions
- 150-315-0181 · Oregon Kids Credit: Calculation of losses to be added…
- 150-315-0195 · Research Conducted by Semiconductor Company Tax Credit