§ 315.004 Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections
§ 315.037 Tax expenditures applicable for limited time
§ 315.044 Statement of purpose
§ 315.047 List of tax credits with revenue impact in excess of projection
§ 315.051 Report by Legislative Revenue Officer
§ 315.052 Limitation on transfer or sale of credit
§ 315.053 Restriction on types of transferees
§ 315.054 Federal tax credits allowable only as specified
§ 315.056 Conditions for transfer of tax credit
§ 315.058 Agency to provide tax credit approval information to Department of Revenue
§ 315.061 Suspension, revocation or forfeiture
§ 315.063 Waiver of substantiation by Department of Revenue; rules
§ 315.068 Claim of right income repayment adjustments
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Terms Used In Oregon Statutes > Chapter 315 > General Provisions

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • 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.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100