(2) If the original owner of the certificate uses any portion of the credit, the certificate becomes nontransferable.
(3) For a transferee holding a credit that has been transferred under ORS 469B.276, the five-year period shall begin with the tax year in which the transferee pays for the credit. [2011 c.730 §47; 2015 c.545 §7]
Note: See note under 469B.276.
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