Oregon Revised Statutes Chapter 315 § 315.053 — Restriction on types of transferees
Oregon Revised Statutes Chapter 315 ·
Oregon Code § 315.053·Enacted ·Last updated March 01, 2026
Statute Text
Restriction on types of transferees.
An income tax credit allowed under this chapter or ORS chapter 316 or 317 that
is transferable may be transferred or sold only to one or more of the
following:
(1) A C
corporation.
(2) An S
corporation.
(3) A personal
income taxpayer. [2009 c.288 §2; 2011 c.83 §12; 2011 c.474 §33; 2011 c.730 §21;
2019 c.483 §5]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 315.053
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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