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Or. Rev. Stat. § 315.052

Limitation on transfer or sale of credit

Oregon · Oregon Revised Statutes Chapter 315 — Personal and Corporate Income or Excise Tax Credits · Status: effective

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Or. Rev. Stat. § 315.052, Limitation on transfer or sale of credit, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495099
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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.