Or. Admin. R. 150-315-0148 - Pollution Control Facilities: Years in Which Credit May Be Claimed

150-315-0148 - Pollution Control Facilities: Years in Which Credit May Be Claimed150-315-0148 - Pollution Control Facilities: Years in Which Credit May Be Claimed

150-315-0146 - Pollution Control Facilities: to Whom Is Credit Allowable 150-315-0150 - Pollution Control Facilities: Transfer of Facilities

150-315-0148 Pollution Control Facilities: Years in Which Credit May Be Claimed The credit may be claimed beginning in the tax year in which the facility is certified but not beyond the 10-year certification period provided in ORS 468.170(7), except as to the carry-forward credit.

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