Or. Admin. R. 150-317-0245 - Commencement of Long Term Enterprise Zone Tax Credit

150-317-0245 - Commencement of Long Term Enterprise Zone Tax Credit
150-317-0240 - Lender’s Credit: Definitions150-317-0250 - Long Term Enterprise Zone Distributions

150-317-0245
Commencement of Long Term Enterprise Zone Tax Credit

For purposes of determining the commencement of the tax credit under ORS 317.124, a facility is “placed in service” when a certified business has received a permit to occupy and use the building for its intended purpose.

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