There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 315
- 315.001 [Enacted as 1953 c.308 1; repealed by 1965 c.26 6]
- 315.002 [Enacted as 1953 c.308 2; repealed by 1965 c.26 6]
- 315.003 [Enacted as 1953 c.308 3; repealed by 1965 c.26 6] GENERAL PROVISIONS
- 315.004 Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections.
- 315.005 [Repealed by 1965 c.26 6]
- 315.010 [Amended by 1953 c.325 3; repealed by 1965 c.26 6]
- 315.015 [Repealed by 1965 c.26 6]
- 315.020 [Repealed by 1965 c.26 6]
- 315.025 [Repealed by 1965 c.26 6]
- 315.030 [Repealed by 1965 c.26 6]
- 315.035 [Repealed by 1965 c.26 6]
- 315.040 [Repealed by 1965 c.26 6]
- 315.045 [Repealed by 1965 c.26 6]
- 315.050 Credits applicable for limited time.
- Note: 315.050 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 315.052 Limitation on transfer or sale of credit.
- 315.053 Restriction on types of transferees.
- 315.054 Federal tax credits allowable only as specified.
- 315.055 [Repealed by 1965 c.26 6]
- 315.060 [Repealed by 1965 c.26 6]
- 315.063 Waiver of substantiation by Department of Revenue; rules.
- 315.065 [Repealed by 1965 c.26 6]
- 315.068 Claim of right income repayment adjustments.
- 315.070 [Repealed by 1965 c.26 6]
- 315.075 [Repealed by 1965 c.26 6]
- 315.080 [Repealed by 1965 c.26 6]
- 315.085 [Repealed by 1965 c.26 6]
- 315.090 [Repealed by 1965 c.26 6]
- 315.095 [Repealed by 1965 c.26 6] AGRICULTURE; FISHERIES; FORESTRY
- 315.104 Reforestation; rules.
- Note: Section 5, chapter 605, Oregon Laws 1987, provides:
- Sec. 5.
- Note: 315.104 is repealed January 2, 2028. See section 9, chapter 883, Oregon Laws 2007.
- 315.105 [Repealed by 1965 c.26 6]
- 315.106 Reforestation credit preliminary certificate; application; limitation calculation; rules; fee.
- Note: 315.106 is repealed January 2, 2028. See section 9, chapter 883, Oregon Laws 2007.
- 315.108 Annual reforestation credit cost limitation.
- Note: 315.108 is repealed January 2, 2028. See section 9, chapter 883, Oregon Laws 2007.
- 315.110 [Amended by 1953 c.665 2; repealed by 1965 c.26 6]
- 315.111 Legislative declarations regarding riparian land conservation.
- 315.113 Voluntary removal of riparian land from farm production; rules.
- Note: Section 6, chapter 913, Oregon Laws 2009, provides:
- Sec. 6.
- 315.115 [Repealed by 1965 c.26 6]
- 315.117 Legislative findings and declarations regarding on-farm processing.
- 315.119 On-farm processing facilities.
- Note: Section 5, chapter 725, Oregon Laws 2001, provides:
- Sec. 5.
- 315.120 [Amended by 1953 c.132 3; repealed by 1965 c.26 6]
- 315.123 Minimum production and processing volume requirements; record- keeping requirements.
- Note: See note under 315.119.
- 315.125 [Enacted as 1953 c.197 2; repealed by 1965 c.26 6]
- 315.134 [1993 c.730 10 (enacted in lieu of 316.084, 317.133 and 318.080); 1995 c.54 3; repealed by 2011 c.83 13]
- 315.138 Screening devices, by-pass devices or fishways; rules.
- Note: Section 11, chapter 913, Oregon Laws 2009, provides:
- Sec. 11.
- 315.141 Biomass production or collection; fee; rules; list of taxpayers allowed credit; documentation.
- Note: Section 6, chapter 739, Oregon Laws 2007, provides:
- Sec. 6.
- 315.144 Transfer of biomass credit; rules.
- Note: See note under 315.141.
- 315.148 [1993 c.730 14 (enacted in lieu of 316.098, 317.150 and 318.102); 1995 c.54 4; repealed by 1999 c.21 38]
- 315.154 Definitions for crop donation credit.
- 315.155 [Repealed by 1965 c.26 6]
- 315.156 Crop donation; forms.
- Note: Section 5, chapter 913, Oregon Laws 2009, provides:
- Sec. 5.
- 315.160 [Repealed by 1965 c.26 6]
- 315.163 Definitions for ORS 315.163 to 315.172.
- 315.164 Farmworker housing projects; rules.
- Note: Section 28, chapter 913, Oregon Laws 2009, provides:
- Sec. 28.
- 315.165 [Repealed by 1965 c.26 6]
- 315.167 Farmworker housing credit application; procedure; limitation; rules.
- 315.169 Farmworker housing contributor credit; transfer of farmworker housing owner or operator credit; continued eligibility; rules.
- 315.170 [Repealed by 1965 c.26 6]
- 315.172 Collection of taxes upon disallowance of farmworker housing credit.
- 315.175 [Repealed by 1965 c.26 6]
- 315.180 [Repealed by 1965 c.26 6]
- 315.185 [Repealed by 1965 c.26 6]
- 315.190 [Repealed by 1965 c.26 6]
- 315.195 [Repealed by 1965 c.26 6]
- 315.200 [Repealed by 1965 c.26 6] CHILDREN AND FAMILIES; POVERTY RELIEF
- 315.204 Dependent care assistance; rules.
- Note: Section 10, chapter 682, Oregon Laws 1987, provides:
- Sec. 10.
- 315.205 [Repealed by 1965 c.26 6]
- 315.208 Dependent care facilities.
- 315.210 [Repealed by 1965 c.26 6]
- 315.213 Child Care Division contributions.
- Note: Section 13, chapter 674, Oregon Laws 2001, provides:
- Sec. 13.
- 315.215 [Repealed by 1965 c.26 6]
- 315.234 [1993 c.730 26 (enacted in lieu of 316.133 and 317.134); 1995 c.54 6; 1995 c.746 49; repealed by 2005 c.94 81]
- 315.237 Employee and dependent scholarship program payments.
- Note: Section 24, chapter 913, Oregon Laws 2009, provides:
- Sec. 24.
- 315.254 [1993 c.730 28 (enacted in lieu of 316.151, 317.141 and 318.085); repealed by 2009 c.33 19]
- 315.255 [Repealed by 1965 c.26 6]
- 315.259 First Break Program; rules.
- 315.260 [Repealed by 1965 c.26 6]
- 315.262 Working family child care; rules.
- Note: 315.262 is repealed January 2, 2016. See section 3, chapter 868, Oregon Laws 2007, as amended by section 45, chapter 913, Oregon Laws 2009.
- 315.265 [Repealed by 1965 c.26 6]
- 315.266 Earned income; rules.
- Note: 315.266 is repealed January 1, 2014, and the repeal applies to tax years beginning on or after January 1, 2014. See sections 5 and 6, chapter 880, Oregon Laws 2007.
- 315.270 [Repealed by 1965 c.26 6]
- 315.271 Individual development accounts.
- Note: 315.271 is repealed January 2, 2016. See section 9, chapter 765, Oregon Laws 2007.
- 315.272 Certain individual development account withdrawals.
- Note: Section 49, chapter 913, Oregon Laws 2009, provides:
- Sec. 49.
- 315.274 [1999 c.1088 2; 2001 c.660 57; 2003 c.77 13; repealed by 2011 c.83 13]
- 315.275 [Repealed by 1965 c.26 6]
- 315.280 [Amended by 1953 c.148 3; repealed by 1965 c.26 6]
- 315.285 [Repealed by 1965 c.26 6]
- 315.290 [Repealed by 1965 c.26 6]
- 315.295 [Repealed by 1965 c.26 6] ENVIRONMENT AND ENERGY
- 315.304 Pollution control facilities.
- Note: Section 3, chapter 928, Oregon Laws 2001, provides:
- Sec. 3.
- 315.305 [Repealed by 1965 c.26 6]
- 315.310 [Repealed by 1965 c.26 6]
- 315.311 [1995 c.746 33; 1997 c.325 40; repealed by 2011 c.83 13]
- 315.315 [Repealed by 1965 c.26 6]
- 315.320 [Repealed by 1965 c.26 6]
- 315.324 [1993 c.730 32 (enacted in lieu of 316.103 and 317.106); 1995 c.746 7; repealed by 2011 c.83 13]
- 315.325 [Repealed by 1965 c.26 6]
- 315.326 Renewable energy development contributions; auction of tax credits; certification; rules.
- Note: Sections 25 and 33a, chapter 730, Oregon Laws 2011, provide:
- Sec. 25.
- Sec. 33a.
- 315.329 Funding in lieu of tax credit certification.
- Note: See note under 315.326.
- 315.330 [Repealed by 1965 c.26 6]
- 315.331 Energy conservation projects.
- Note: Sections 36 and 51, chapter 730, Oregon Laws 2011, provide:
- Sec. 36.
- Sec. 51.
- 315.335 [Repealed by 1965 c.26 6]
- 315.336 Transportation projects.
- Note: Sections 54 and 66, chapter 730, Oregon Laws 2011, provide:
- Sec. 54.
- Sec. 66.
- 315.340 [Repealed by 1965 c.26 6]
- 315.341 Renewable energy resource equipment manufacturing facilities.
- Note: Section 3, chapter 474, Oregon Laws 2011, provides:
- Sec. 3.
- 315.345 [Repealed by 1965 c.26 6]
- 315.350 [Repealed by 1965 c.26 6]
- 315.354 Energy conservation facilities.
- 315.355 [Repealed by 1965 c.26 6]
- 315.356 Other grants as offset to cost of energy conservation facility; changes in eligibility for participation in other programs.
- Note: Sections 28, 29, 31 and 32, chapter 618, Oregon Laws 2003, provide:
- Sec. 28.
- Sec. 29.
- Sec. 31.
- Sec. 32.
- Note: Sections 12 to 14, chapter 855, Oregon Laws 2007, provide:
- Sec. 12.
- Sec. 13.
- Sec. 14.
- 315.357 Time limit applicable to energy conservation tax credit.
- 315.360 [Amended by 1953 c.132 3; repealed by 1965 c.26 6]
- 315.365 [Repealed by 1965 c.26 6]
- 315.455 [Repealed by 1965 c.26 6]
- 315.460 [Repealed by 1965 c.26 6]
- 315.465 Biofuels and fuel blends.
- Note: Section 29, chapter 739, Oregon Laws 2007, provides:
- Sec. 29.
- 315.469 Biodiesel used in home heating.
- Note: See note under 315.465. ECONOMIC DEVELOPMENT
- 315.504 [1993 c.730 38 (enacted in lieu of 316.104 and 317.140); repealed by 2005 c.80 7]
- 315.505 [Repealed by 1965 c.26 6]
- 315.507 Electronic commerce in designated enterprise zone.
- Note: Section 3, chapter 913, Oregon Laws 2009, provides:
- Sec. 3.
- 315.508 Recordkeeping requirements; disallowance of credit.
- 315.510 [Repealed by 1965 c.26 6]
- 315.511 [2001 c.957 15; repealed by 2011 c.83 15]
- 315.514 Film production development contributions; rules.
- Note: Section 77, chapter 736, Oregon Laws 2003, provides:
- Sec. 77.
- Note: Sections 12 and 18 (1), chapter 730, Oregon Laws 2011, provide:
- Sec. 12.
- Sec. 18.
- 315.515 [Repealed by 1965 c.26 6]
- 315.516 Funding in lieu of tax credit certification.
- Note: 315.516 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 315.517 Water transit vessels.
- Note: Section 2, chapter 677, Oregon Laws 2005, provides:
- Sec. 2.
- Note: 315.517 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 315.520 [Repealed by 1965 c.26 6]
- 315.521 University venture development fund contributions.
- Note: Section 27, chapter 913, Oregon Laws 2009, provides:
- Sec. 27.
- 315.525 [Repealed by 1965 c.26 6] OREGON LOW INCOME COMMUNITY JOBS INITIATIVE
- 315.526 Short title.
- Note: 315.526, 315.529 and 315.536 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 315.529 Definitions.
- Note: See note under 315.526.
- 315.530 [Repealed by 1965 c.26 6]
- 315.533 Qualified equity investments.
- 315.535 [Repealed by 1965 c.26 6]
- 315.536 Transferability of credit.
- Note: See note under 315.526.
- 315.540 [Repealed by 1965 c.26 6]
- 315.545 [Repealed by 1965 c.26 6]
- 315.550 [Repealed by 1965 c.26 6]
- 315.555 [Repealed by 1965 c.26 6]
- 315.560 [Repealed by 1965 c.26 6]
- 315.570 [Repealed by 1965 c.26 6]
- 315.575 [Repealed by 1965 c.26 6]
- 315.580 [Repealed by 1965 c.26 6]
- 315.585 [Repealed by 1965 c.26 6]
- 315.590 [Repealed by 1965 c.26 6] HEALTH
- 315.604 [1993 c.730 40 (enacted in lieu of 316.155 and 317.149); 2009 c.595 204; repealed by 2011 c.83 15]
- 315.610 Long term care insurance.
- Note: Section 38, chapter 913, Oregon Laws 2009, provides:
- Sec. 38.
- 315.613 Credit available to persons providing rural medical care and affiliated with certain rural hospitals.
- Note: Section 25, chapter 913, Oregon Laws 2009, provides:
- Sec. 25.
- 315.616 Additional providers who may qualify for credit.
- 315.619 Credit for medical staff at type C hospital.
- 315.622 Rural emergency medical services providers.
- Note: Section 66, chapter 832, Oregon Laws 2005, provides:
- Sec. 66.
- 315.624 Medical care to residents of Oregon Veterans Home.
- Note: Section 9 (1), chapter 843, Oregon Laws 2007, provides:
- Sec. 9.
- 315.628 Health care services under TRICARE contract.
- Note: Section 8, chapter 843, Oregon Laws 2007, provides:
- Sec. 8.
- 315.631 Certification of health care providers; reports.
- Note: See note under 315.628.
- Note: 315.631 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. CULTURE
- 315.675 Trust for Cultural Development Account contributions.
- Note: Section 19, chapter 954, Oregon Laws 2001, provides:
- Sec. 19.
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