Oregon Statutes 315.053 – Restriction on types of transferees
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An income tax credit allowed under this chapter or ORS Chapter 316 or 317 that is transferable may be transferred or sold only to one or more of the following:
Terms Used In Oregon Statutes 315.053
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
(1) A C corporation.
(2) An S corporation.
(3) A personal income taxpayer. [2009 c.288 § 2; 2011 c.83 § 12; 2011 c.474 § 33; 2011 c.730 § 21; 2019 c.483 § 5]