Or. Admin. Code § 951-003-0001

Current through Register Vol. 63, No. 11, November 1, 2024

Section 951-003-0001 - Definitions

(1) "Tax credit" means certification of an amount for credit by the OFVO under ORS 315.514 and these administrative rules and arising from a qualifying contribution.

(2) "Oregon Production Investment Fund" means the fund created by ORS 284.367.

(3) "Qualifying contribution" means a contribution made by a taxpayer to the Oregon Production Investment Fund and for which an application, in the form designated by the OFVO, is submitted for a tax credit.

(4) "Tax credit certificate" means a certificate issued by the OFVO to a taxpayer evidencing a tax credit.

(5) "OFVO" means the Oregon Film and Video Office.

Or. Admin. Code § 951-003-0001

FVO 4-2004, f. & cert. ef. 11-26-04; FVO 1-2019, amend filed 08/26/2019, effective 8/26/2019

Statutory/Other Authority: ORS 284.335 & 315.514

Statutes/Other Implemented: ORS 315.514