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)