yourstate.us
Home / Oregon / Corporation Excise Tax
Or. Rev. Stat. § 317.129

Tax payments of long term enterprise zone facilities credit claimants

Oregon · Oregon Revised Statutes Chapter 317 — Corporation Excise Tax · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Or. Rev. Stat. § 317.129, Tax payments of long term enterprise zone facilities credit claimants, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495906
Permanent ID
ys:prov:2495906@1
SHA-256
cc6e596464278bce2757dd71c95d6f5cd56a3feaa5bce90456a5c3e3a18db076

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

Notwithstanding ORS 317.850, corporate income or excise tax payments of a taxpayer allowed a tax credit under ORS 317.124 shall be deposited in the Long Term Enterprise Zone Fund established in ORS 317.127, to the extent those payments do not exceed an amount estimated by the Department of Revenue to equal 30 percent of the tax credit threshold amount determined under ORS 317.124 (7) plus 30 percent of any remaining qualified tax liability of the taxpayer under ORS 317.124 after allowance of the credit.