A $50 credit, against income taxes owed, shall be allowed a taxpayer who as of the close of the taxable year has suffered a permanent and complete loss of function of both legs or both arms or one leg and one arm as certified to by a public health officer. The certificate shall be in a form prescribed by the Department of Revenue and shall be filed with the first return in which the credit is claimed. [1973 c.120 § 2]

Terms Used In Oregon Statutes 316.079

  • Department: means the Department of Revenue. See Oregon Statutes 316.022
  • Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022

 

Section 41, chapter 913, Oregon Laws 2009, provides:

A credit may not be claimed under ORS § 316.079 for tax years beginning on or after January 1, 2016. [2009 c.913 § 41]

 

[1953 c.304 § 12; renumbered 316.475]

 

[1973 c.503 § 15; 1975 c.705 § 11; 1981 c.502 § 1; renumbered 316.844]

 

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