ORS Chapter 315 — Personal and Corporate

ORS 315.167. in ORS 315.061: (a) For the reasons set forth in ORS 315.061; or (b) In the event that an owner or operator claims or claimed the credit, if the director finds that: (A) The taxpayer has failed to continue to substantially comply with the occupational safety or health laws, rules, regulations or standards; (B) After occupancy and if registration is required, the agriculture workforce housing is not registered as a farmworker camp with the Department of Consumer and Business Services under ORS 658.750; (C) After occupancy and if an indorsement is required, the agriculture workforce housing is not operated by a person who holds a valid indorsement as a farmworker camp operator under ORS 658.730; or (D) The taxpayer has failed to make a showing that the housing continues to be operated as agriculture workforce housing as required under subsection (4)(a) of this section and the taxpayer has not been granted a waiver by the Housing and Community Services Department under subsection (4)(b) of this section. (12) In the event that the agriculture workforce housing is destroyed by fire, flood, natural disaster or act of God before all of the credit has been used, the taxpayer may nevertheless claim the credit as if no destruction had taken place. In the event of fire, if the fire chief of the fire protection district or unit determines that the fire was caused by arson, as defined in ORS 164.315 and 164.325, by the taxpayer or by another at the taxpayers direction, then the fire chief shall notify the Housing and Community Services Department. Upon conviction of arson, the department shall disallow the credit in accordance with subsection (11) of this section. (13)(a) A nonresident individual shall be allowed the credit computed in the same manner and subject to the same limitations as the credit allowed a resident by this section. However, the credit shall be prorated using the proportion provided in ORS 316.117. (b) If a change in the tax year of a taxpayer occurs as described in ORS 314.085, or if the Department of Revenue terminates the taxpayers tax year under ORS 314.440, the credit allowed by this section shall be prorated or computed in a manner consistent with ORS 314.085. (c) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117. (14)(a) The Department of Revenue may adopt rules for carrying out the provisions of this section. (b) The Housing and Community Services Department may adopt rules for providing letters of credit approval and granting certification and for monitoring taxpayer compliance with this section. (15) The Housing and Community Services Department shall provide information to the Department of Revenue about all letters of credit approval and certifications granted under this section, if required by ORS 315.058. [1993 c.730 20 (enacted in lieu of 316.154 and 317.146); 1993 c.730 20a; 1995 c.500 10; 1995 c.746 52; 2001 c.613 13a; 2001 c.625 2; 2001 c.868 1; 2003 c.588 3,5; 2011 c.471 2; 2013 c.750 20; 2019 c.483 7] Note: Section 28, chapter 913, Oregon Laws 2009, provides: Sec. 28. Except as provided in ORS 315.164 (8), a credit may not be claimed under ORS