Chapter 315

NOTES OF DECISIONS

      State could not recalculate tax for tax year closed to review in order to prevent elective carry forward of tax credit to tax year subject to review. Smurfit Newsprint Corp. v. Dept. of Revenue, 329 Or 591, 997 P2d 185 (2000)

      315.141

NOTES OF DECISIONS

      Where timber mill operator purchased pulp logs removed from forest, stripped bark and turned logs into wood chips, then sold bark as hog fuel, mill operator is not eligible for biomass tax credit because tax credit is available only when woody debris is removed from forest as debris and sold for biofuel. Warrenton Fiber Company v. Department of Energy, 283 Or App 270, 388 P3d 372 (2016)

      315.304

See also annotations under ORS 317.072 in permanent edition.

NOTES OF DECISIONS

      State could not recalculate tax for tax year closed to review in order to prevent elective carry forward of tax credit to tax year subject to review. Smurfit Newsprint Corp. v. Dept. of Revenue, 329 Or 591, 997 P2d 185 (2000)

      315.354

NOTES OF DECISIONS

Under former similar statute (ORS 316.140)

      Credit for facility “owned” by taxpayer is available to both legal and equitable ownership interests, including trust beneficiaries. Johnson v. Department of Revenue, 14 OTR 15 (1996)

ATTY. GEN. OPINIONS

Under former similar statute (ORS 317.104)

      Tax benefits available to private corporation constructing and operating energy conservation facility benefiting metropolitan service district, (1980) Vol 41, p 7

LAW REVIEW CITATIONS

In general

      89 OLR 701 (2010)

      315.356

ATTY. GEN. OPINIONS

Under former similar statute (ORS 316.142)

      Tax benefits available to private corporation constructing and operating energy conservation facility benefiting metropolitan service district, (1980) Vol 41, p 7

      315.613

LAW REVIEW CITATIONS: 43 WLR 363 (2007)