OAR 150-317-0245
Commencement of Long Term Enterprise Zone Tax Credit
For purposes of determining the commencement of the tax credit under ORS 317.124, a facility is "placed in service" when a certified business has received a permit to occupy and use the building for its intended purpose.
Amendment history
REV 5-2019, adopt filed 12/11/2019, effective 01/01/2020
Source: view the official text
In this chapter (40 sections)
- 150-317-0040 · Taxable Income of Regulated Investment Companies and…
- 150-317-0050 · Foreign Corporations Subject to Tax
- 150-317-0060 · Capital Losses — Carrybacks and Carry-overs
- 150-317-0070 · Administrative and Judicial Interpretations
- 150-317-0080 · Adoption of Federal Law
- 150-317-0090 · Policy — Application of Various Provisions of the…
- 150-317-0100 · Periods of Less than 12 Months Are Tax Years
- 150-317-0110 · Tax Reform Act of 1984 Adjustments
- 150-317-0120 · Farm Capital Gain
- 150-317-0130 · Tax on Homeowner’s Association Income
- 150-317-0140 · Imposition of the Tax: Mercantile, Manufacturing and…
- 150-317-0150 · Adoption of Federal Exempt Organizations
- 150-317-0160 · Exemption and Return Requirements
- 150-317-0170 · Minimum Tax
- 150-317-0190 · Affordable Housing Credit; Definitions; Transfers; Carry…
- 150-317-0200 · Commercial Lending Institution Loans for Underground…
- 150-317-0210 · Carryover of the Lender’s Credit for Weatherization Loans
- 150-317-0220 · Lender’s Credit: Loans to Wood Heat and Fuel Oil Heat…
- 150-317-0230 · Lender’s Credit: Computation
- 150-317-0240 · Lender’s Credit: Definitions
- 150-317-0245 · Commencement of Long Term Enterprise Zone Tax Credit
- 150-317-0250 · Long Term Enterprise Zone Distributions
- 150-317-0260 · Lender's Credit for Agriculture Workforce Housing
- 150-317-0270 · Credit for Contributions of Computers, Scientific…
- 150-317-0280 · Qualified Research Credit
- 150-317-0290 · Research Tax Credit: Notice of Election
- 150-317-0300 · Research Tax Credit: Alternative Computation
- 150-317-0310 · Bad Debt Reserve of Financial Institutions Not…
- 150-317-0320 · Modification of Federal Taxable Income: Dividends from…
- 150-317-0330 · Modification for Dividends Received
- 150-317-0340 · Modification of Federal Taxable Income: Internal Revenue…
- 150-317-0350 · Oregon Subtraction Where Charitable Contribution Is…
- 150-317-0360 · Definition of “State”
- 150-317-0370 · Bad Debt Reserve of Financial Institutions that Have…
- 150-317-0380 · Taxes on Net Income or Profits Imposed by any State or…
- 150-317-0390 · IRC Section 338: Application to Oregon
- 150-317-0400 · Payments Received Under Federal Safe Harbor Lease…
- 150-317-0410 · Payments Received Under Federal Safe Harbor Lease…
- 150-317-0420 · Modification of Federal Taxable Income: Difference…
- 150-317-0430 · Modification of Federal Taxable Income: Timber Cut but…