Or. Rev. Stat. § 315.108
Annual reforestation credit cost limitation
Oregon · Oregon Revised Statutes Chapter 315 — Personal and Corporate Income or Excise Tax Credits · Status: effective
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- Or. Rev. Stat. § 315.108, Annual reforestation credit cost limitation, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495119
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(1) On or before January 1, 1996, the State Forester shall determine an average annual amount of estimated reforestation project costs for which credit was claimed under ORS 315.104 (1)(a) during the period from July 1, 1992, to July 1, 1994.
(2) The annual reforestation credit cost limitation shall be:
(a) Equal to the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for the calendar year beginning January 1, 1996.
(b) Twice the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for years beginning on or after January 1, 1997.