Oregon Business Development Department
Chapter 123
Division 630
OREGON LOW INCOME COMMUNITY JOBS INITIATIVE
123-630-0000
Purpose
This division of administrative rules specifies procedures and criteria necessary to administer processes under the Oregon Low Income Community Jobs Initiative for the certification of a qualified equity investment in order to receive a credit allowance for taxes otherwise due under ORS chapter 316, 317 or 318.
Statutory/Other Authority: ORS 285C.650 - 285C.656 & 315.526 – 315.536
Statutes/Other Implemented: ORS 285C.650 - 285C.656 & 315.526 – 315.536
History:
OBDD 8-2015, f. & cert. ef. 9-1-15
Reverted to OBDD 6-2014, f. & cert. ef. 4-1-14
OBDD 2-2015(Temp), f. & cert. ef. 2-12-15 thru 8-10-15
OBDD 6-2014, f. & cert. ef. 4-1-14
OBDD 9-2013(Temp), f. & cert. ef. 10-15-13 thru 4-11-14
OBDD 9-2012, f. & cert. ef. 6-1-12