Or. Admin. Code § 123-630-0000

Current through Register Vol. 64, No. 1, January 1, 2025

Section 123-630-0000 - Purpose

This division of administrative rules specifies procedures and criteria necessary to administer processes under the Oregon Low Income Community Jobs Initiative for the certification of a qualified equity investment in order to receive a credit allowance for taxes otherwise due under ORS chapter 316, 317 or 318.

Or. Admin. Code § 123-630-0000

OBDD 9-2012, f. & cert. ef. 6-1-12, OBDD 9-2013(Temp), f. & cert. ef. 10-15-13 thru 4-11-14; OBDD 6-2014, f. & cert. ef. 4-1-14; OBDD 8-2015, f. & cert. ef. 9/1/2015

Stat. Auth.: ORS 285C.650 - 285C.656 & 315.526 - 315.536

Stats. Implemented: ORS 285C.650 - 285C.656 & 315.526 - 315.536