Oregon Code § 314.078·Enacted ·Last updated March 01, 2026
Statute Text
Determination of tax credit amounts.
For purposes of this chapter and ORS chapters 315, 316, 317 and 318, a taxpayer
claiming a credit against tax must claim the maximum amount of any tax credit
that is allowed to the taxpayer for the tax year, to the extent of the tax
liability of the taxpayer. [2001 c.8 §2]
Plain English Explanation
This Oregon statute addresses Determination of tax credit amounts. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.078
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Determination of tax credit amounts. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 314.078. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.