An income tax credit that is allowed under this chapter or ORS chapter 316, 317 or 318 and that is transferable may be transferred or sold only once, unless expressly provided otherwise by statute.
ORS 315.052
Applied in 1 court decision — leading case Dept. of Rev. v. Sedgewick (2020)
Most recently applied in Dept. of Rev. v. Sedgewick (July 2020)
2009 c.288 §3
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.