Oregon Administrative Rules|Section 951-003-0001 - Definitions

                                                
Current through Register Vol. 60, No. 12, December 1, 2021 
(1) "Tax credit" means certification of an amount for credit by the OFVO under ORS 315.514 and these administrative rules and arising from a qualifying contribution.
 
(2) "Oregon Production Investment Fund" means the fund created by ORS 284.367.
 
(3) "Qualifying contribution" means a contribution made by a taxpayer to the Oregon Production Investment Fund and for which an application, in the form designated by the OFVO, is submitted for a tax credit.
 
(4) "Tax credit certificate" means a certificate issued by the OFVO to a taxpayer evidencing a tax credit.
 
(5) "OFVO" means the Oregon Film and Video Office.
 
Or. Admin. R. 951-003-0001
FVO 4-2004, f. & cert. ef. 11-26-04; FVO 1-2019, amend filed 08/26/2019, effective 8/26/2019
Statutory/Other Authority: ORS 284.335 & 315.514
 
Statutes/Other Implemented: ORS 315.514
This section was updated on 9/17/2019 by overlay.