Oregon Revised Statutes
Or. Rev. Stat. § 315.053 (2026)
Restriction on types of transferees
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315.053 Restriction on types of transferees. An income tax credit allowed under this chapter or ORS chapter 316 or 317 that is transferable may be transferred or sold only to one or more of the following:
(1) A C corporation.
(2) An S corporation.
(3) A personal income taxpayer. [2009 c.288 §2; 2011 c.83 §12; 2011 c.474 §33; 2011 c.730 §21; 2019 c.483 §5]
Notes of Decisions
Cited in 1
case, 2020–2020 · leading case: Dept. of Rev. v. Sedgewick, 24 Or. Tax 178 (Or. T.C. 2020).
Dept. of Rev. v. Sedgewick, 24 Or. Tax 178 (Or. T.C. 2020). “Despite this label, ORS 315.053 restricted permissible transferees to only C corporations, S corporations, or personal income taxpayers, thus excluding partnerships.”
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