(1) For any tax credit certification that is issued under ORS 315.286, the Department of Revenue may by rule require that the Housing and Community Services Department provide information about the certification, including the name and taxpayer identification number of the taxpayer or other person receiving certification, the date the certification was issued in its final form, the approved amount of credit and the first tax year for which the credit may be claimed.\n(2) A taxpayer that is a pass-through entity that has received certification for a credit allowed under ORS 315.283 shall provide the information described in subsection (1) of this section to the Department of Revenue within two months after the close of the tax year in which the certification was issued.\n(3) The Department of Revenue shall prescribe by rule the manner and the timing of submission to the Department of Revenue of the information described in subsection (1) of this section. [2023 c.490 §21]
Oregon Legal Code