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Oregon Revised Statutes

Or. Rev. Stat. § 314.078 (2026)

Determination of tax credit amounts

✓ current as of May 2026
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      314.078 Determination of tax credit amounts. For purposes of this chapter and ORS chapters 315, 316, 317 and 318, a taxpayer claiming a credit against tax must claim the maximum amount of any tax credit that is allowed to the taxpayer for the tax year, to the extent of the tax liability of the taxpayer. [2001 c.8 §2]

Notes of Decisions
Cited in 1 case, 2020–2020 · leading case: Dept. of Rev. v. Sedgewick, 24 Or. Tax 178 (Or. T.C. 2020).
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Dept. of Rev. v. Sedgewick, 24 Or. Tax 178 (Or. T.C. 2020). · cites it 2× “When applying for final certification, the project owner could choose, by default, to receive a final certificate for the entire amount of the BETC in the name of the project owner. Alternatively, the project owner could ask ODOE to issue 7 A person holding a BETC (or other…”
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