# ORS § 315.052: 315.052 Limitation on transfer or sale of credit

> Oregon · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.052

## Section

- **Citation:** ORS § 315.052
- **Heading:** 315.052 Limitation on transfer or sale of credit
- **Jurisdiction:** Oregon
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** OR Code / Title 29 / Chapter 315 / Section 315.052

## Text

An income tax credit that is allowed under this chapter or ORS chapter 316, 317 or 318 and that is transferable may be transferred or sold only once, unless expressly provided otherwise by statute. [2009 c.288 §3]

Source: Section 315.052 — Limitation on transfer or sale of credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).

## Nearby sections

- [ORS § 315.004 315.004 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.004.md)
- [ORS § 315.037 315.037 Tax expenditures applicable for limited time](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.037.md)
- [ORS § 315.044 315.044 Statement of purpose](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.044.md)
- [ORS § 315.047 315.047 List of tax credits with revenue impact in excess of projection](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.047.md)
- [ORS § 315.051 315.051 Report by Legislative Revenue Officer](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.051.md)
- [ORS § 315.052 315.052 Limitation on transfer or sale of credit](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.052.md)
- [ORS § 315.053 315.053 Restriction on types of transferees](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.053.md)
- [ORS § 315.054 315.054 Federal tax credits allowable only as specified](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.054.md)
- [ORS § 315.056 315.056 Conditions for transfer of tax credit](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.056.md)
- [ORS § 315.058 315.058 Agency to provide tax credit approval information to Department of Revenue](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.058.md)
- [ORS § 315.061 315.061 Suspension, revocation or forfeiture](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.061.md)
- [ORS § 315.063 315.063 Waiver of substantiation by Department of Revenue](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.063.md)
- [ORS § 315.068 315.068 Claim of right income repayment adjustments](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.068.md)
- [ORS § 315.104 315.104 Reforestation](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.104.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.052. Check the current official text before relying on it. Not legal advice.