Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 314 - TAXES IMPOSED UPON OR MEASURED BY NET INCOME
GENERAL PROVISIONS
Section 314.078 - Determination of tax credit amounts

ORS § 314.078

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Current through 2024 Regular Session legislation
Section 314.078 - 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.

ORS 314.078

2001 c.8 §2