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Oregon Revised Statutes (Tax Chapters)

ORS § 315.591

Definitions

Official textoregonlegislature.govlast amended

As used in ORS 315.591 to 315.603:

# (1)

“Infrastructure” includes tracks, switches, sidings, roadbeds, railroad bridges and industrial leads owned or leased by a short line railroad.

# (2)

“Short line railroad” means a class II or class III railroad as defined in 49 C.F.R. 1201.

# (3)

“Short line railroad rehabilitation project” means a project that involves the maintenance, reconstruction or replacement of infrastructure.

# (4)

“Short line railroad rehabilitation project costs” means costs that are directly related to the work necessary to maintain, reconstruct or replace infrastructure.

Amendment history

2019 c.579 §7; 2021 c.630 §44; 2023 c.545 §1

Source: view the official text

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In this chapter (40 sections)
  1. 315.521 · [2005 c.592 §5; 2013 c.750 §42; 2016 c.31 §2; 2019 c.483 §15;…
  2. 315.522 · Certification; application to Oregon Business Development…
  3. 315.523 · Employee training
  4. 315.525 · [Repealed by 1965 c.26 §6]
  5. 315.526 · Short title
  6. 315.529 · Definitions
  7. 315.530 · [Repealed by 1965 c.26 §6]
  8. 315.533 · Qualified equity investments
  9. 315.535 · [Repealed by 1965 c.26 §6]
  10. 315.536 · Transferability of credit
  11. 315.540 · [Repealed by 1965 c.26 §6]
  12. 315.545 · [Repealed by 1965 c.26 §6]
  13. 315.550 · [Repealed by 1965 c.26 §6]
  14. 315.555 · [Repealed by 1965 c.26 §6]
  15. 315.560 · [Repealed by 1965 c.26 §6]
  16. 315.570 · [Repealed by 1965 c.26 §6]
  17. 315.575 · [Repealed by 1965 c.26 §6]
  18. 315.580 · [Repealed by 1965 c.26 §6]
  19. 315.585 · [Repealed by 1965 c.26 §6]
  20. 315.590 · [Repealed by 1965 c.26 §6]
  21. 315.591 · Definitions
  22. 315.593 · Short line railroad rehabilitation projects; rules
  23. 315.595 · Preliminary certification; application; allocation priority;…
  24. 315.597 · Final certification; rules
  25. 315.599 · Fees; appropriation for expenses
  26. 315.601 · [2019 c.579 §12; repealed by 2021 c.528 §28]
  27. 315.603 · Tax credit limit for biennium
  28. 315.604 · [1993 c.730 §40 (enacted in lieu of 316.155 and 317.149);…
  29. 315.606 · [2019 c.579 §14; repealed by 2021 c.528 §28]
  30. 315.610 · Long term care insurance
  31. 315.613 · Credit available to persons providing rural medical care and…
  32. 315.616 · Additional providers who may qualify for credit
  33. 315.619 · Credit for medical staff at type C hospital
  34. 315.622 · Rural emergency medical services providers; annual report to…
  35. 315.624 · Medical care to residents of Oregon Veterans’ Home
  36. 315.628 · Health care services under TRICARE contract
  37. 315.631 · Certification of health care providers; reports
  38. 315.640 · University venture development fund contributions
  39. 315.643 · Opportunity Grant contributions; auction of tax credits;…
  40. 315.646 · Funding in lieu of tax credit certification
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