Oregon Film and Video Office, Chapter 951
Rule Caption: Directing all OPIF Rules for the Production Tax Credit sales to the Department of Revenue.
Adm. Order No.: FVO 1-2012
Filed with Sec. of State: 7-17-2012
Certified to be Effective: 7-20-12
Notice Publication Date: 6-1-2012
Rules Repealed: 951-003-0005
Subject: The Department of Revenue, in cooperation with Oregon Film & Video Office, conducts auctions of tax credits authorized by ORS 315.514 for contributions to the Oregon Production Investment Fund. OAR 150-315.541 governs auctions described in Section (1) of this rule, including without limitations relating to the tax credit discount, dates of the auction, and determination of eligibility. Within 45 days after the closure of a tax credit auction, the Oregon Film & Video Office will issue tax credit certificates to the recipients, as determined by the Department of Revenue.
Rules Coordinator: Jane Ridley—(503) 229-5832