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Oregon Revised Statutes (Tax Chapters)

ORS § 315.040

[Repealed by 1965 c.26 §6]

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In this chapter (40 sections)
  1. 315.001 · [Enacted as 1953 c.308 §1; repealed by 1965 c.26 §6]
  2. 315.002 · [Enacted as 1953 c.308 §2; repealed by 1965 c.26 §6]
  3. 315.003 · [Enacted as 1953 c.308 §3; repealed by 1965 c.26 §6]
  4. 315.004 · Definitions; adoption of parts of Internal Revenue Code and…
  5. 315.005 · [Repealed by 1965 c.26 §6]
  6. 315.010 · [Amended by 1953 c.325 §3; repealed by 1965 c.26 §6]
  7. 315.015 · [Repealed by 1965 c.26 §6]
  8. 315.020 · [Repealed by 1965 c.26 §6]
  9. 315.025 · [Repealed by 1965 c.26 §6]
  10. 315.030 · [Repealed by 1965 c.26 §6]
  11. 315.035 · [Repealed by 1965 c.26 §6]
  12. 315.037 · Tax expenditures applicable for limited time
  13. 315.040 · [Repealed by 1965 c.26 §6]
  14. 315.044 · Statement of purpose
  15. 315.045 · [Repealed by 1965 c.26 §6]
  16. 315.047 · List of tax credits with revenue impact in excess of…
  17. 315.050 · [2009 c.913 §53; 2013 c.750 §45; renumbered 315.037 in 2015]
  18. 315.051 · Report by Legislative Revenue Officer
  19. 315.052 · Limitation on transfer or sale of credit
  20. 315.053 · Restriction on types of transferees
  21. 315.054 · Federal tax credits allowable only as specified
  22. 315.055 · [Repealed by 1965 c.26 §6]
  23. 315.056 · Conditions for transfer of tax credit
  24. 315.058 · Agency to provide tax credit approval information to…
  25. 315.060 · [Repealed by 1965 c.26 §6]
  26. 315.061 · Suspension, revocation or forfeiture
  27. 315.063 · Waiver of substantiation by Department of Revenue; rules
  28. 315.065 · [Repealed by 1965 c.26 §6]
  29. 315.068 · Claim of right income repayment adjustments
  30. 315.070 · [Repealed by 1965 c.26 §6]
  31. 315.075 · [Repealed by 1965 c.26 §6]
  32. 315.080 · [Repealed by 1965 c.26 §6]
  33. 315.085 · [Repealed by 1965 c.26 §6]
  34. 315.090 · [Repealed by 1965 c.26 §6]
  35. 315.095 · [Repealed by 1965 c.26 §6]
  36. 315.104 · Reforestation; rules
  37. 315.105 · [Repealed by 1965 c.26 §6]
  38. 315.106 · Reforestation credit preliminary certificate; application;…
  39. 315.108 · Annual reforestation credit cost limitation
  40. 315.110 · [Amended by 1953 c.665 §2; repealed by 1965 c.26 §6]
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