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Or. Rev. Stat. § 315.052

Limitation on transfer or sale of credit

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      315.052 Limitation on transfer or sale of credit. An income tax credit that is allowed under this chapter or ORS chapter 316, 317 or 318 and that is transferable may be transferred or sold only once, unless expressly provided otherwise by statute. [2009 c.288 §3]

Notes of Decisions
Cited in 1 case, 2020–2020 · leading case: Dept. of Rev. v. Sedgewick
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Dept. of Rev. v. Sedgewick (2020) ortc “167; see also ORS 315.052 (prohibiting second transfer of any credit absent express provision in underlying credit stat- ute).”
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