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Or. Rev. Stat. § 315.591

Definitions

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

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Or. Rev. Stat. § 315.591, Definitions, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495262
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As used in ORS 315.591 to 315.603: (1) “Infrastructure” includes tracks, switches, sidings, roadbeds, railroad bridges and industrial leads owned or leased by a short line railroad. (2) “Short line railroad” means a class II or class III railroad as defined in 49 C.F.R. 1201. (3) “Short line railroad rehabilitation project” means a project that involves the maintenance, reconstruction or replacement of infrastructure. (4) “Short line railroad rehabilitation project costs” means costs that are directly related to the work necessary to maintain, reconstruct or replace infrastructure.