Department of Revenue
Chapter 150
Division 315
PERSONAL INCOME TAX CREDITS
150-315-0110
Scholarship Tax Credit
The form required by this section should not be attached to the tax return, but must be kept with the taxpayer’s records. Upon audit or examination, the information must be made available to the department to verify any credit claimed under this section.
[ED. NOTE: Forms referenced are available from the agency.]
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 315.237
History:
Renumbered from 150-315.237(8), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16
REV 8-2001, f. & cert. ef. 12-31-01