Oregon Code § 315.536·Enacted ·Last updated March 01, 2026
Statute Text
Transferability of credit.
A tax credit allowed under ORS 315.533 may not be sold or transferred, with the
exception that tax credits that a partnership, limited liability company, S
corporation or other pass-through entity is entitled to claim may be allocated
to the partners, members or shareholders of the entity for their direct use in
accordance with the provisions of any agreement among the partners, members or
shareholders. [2011 c.732 §5]
Note:
See note under 315.526.
Plain English Explanation
This Oregon statute addresses Transferability of credit. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 315.536
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Transferability of credit. Read the full statute text above for details.
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