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5 2023 Schedule OR-REZT Office use only 5
6 Page 1 of 1, 150-102-046 Oregon Department of Revenue 02822301010000 6
7 (Rev. 07-18-23, ver. 01) 7
8 Reservation Enterprise Zone Tax Credit 8
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11 Submit original form—do not submit photocopy. 11
12 Taxpayer legal name (as shown on your Oregon return) 12
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14 Federal employer identification number (FEIN)XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX Social Security number (SSN) 14
15 99-9999999– 999-99-9999– – 15
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17 This publication is a guide, not a complete statement, of Oregon Revised Statutes (ORS) or Oregon Administrative Rules 17
18 (OAR). Visit www.oregonlegislature.gov and sos.oregon.gov. 18
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Oregon law allows a credit for tribal taxes paid or incurred against the taxes that are otherwise due under ORS Chapter
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316, or, if the taxpayer is a corporation, under ORS Chapter 317 or 318, to an eligible business that owns or occupies
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a new business facility in a reservation enterprise zone or reservation partnership zone (ORS 285C.300–285C.320). To
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compute the allowable credit, complete this schedule.
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25 A. Check the box if this is a new business facility acquired (bought or leased), or for which new construction or installation 25
26 of property was completed, on or after January 1, 2002 (and you're not leasing the facility to someone else) ..................... X 26
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28 If you don't check the box on line A, you aren't eligible for the credit. 28
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30 B. Name of the reservation enterprise/partnership zone, in which the business uses the new business facility in the operation 30
31 of a revenue-producing enterprise:XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX_______________________________________________________________________________ Zone. 31
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33 C. If located on reservation, what was the revenue-producing activity (if any), for which the new business facility was used, directly 33
34 before you acquired it? _______________________________________________________________________________________________ XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 34
35 ____________________________________________________________________________________________________________________XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 35
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37 D. What's the current business activity in which you're engaged at the new business facility? ____________________________________ XXXXXXXXXXXXXXXXXXXXXX 37
38 ____________________________________________________________________________________________________________________XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 38
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40 1. Enter amount of 1a or 1b ........................................................................................................... 1. 99,999,999,999.00.00 40
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42 a. Amount of tribal property tax imposed on the qualified new business facility and paid or incurred by 42
43 eligible business during the income or corporate excise tax year, or 43
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45 b. Amount of all tribal taxes paid or incurred by eligible business during the income or 45
46 corporate excise tax year if the eligible business hasn't previously conducted business within the 46
47 reservation enterprise/partnership zone (the first tax year of operations in the zone). 47
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49 2. Enter the Oregon tax liability for the year ................................................................................... 2. 99,999,999,999.00.00 49
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51 3. Allowable credit (lesser of line 1 or line 2). Enter this amount as a standard credit on 51
52 your Oregon individual, fiduciary, or corporation tax return ....................................................... 3. 99,999,999,999.00.00 52
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54 Include this schedule with your Oregon corporation or insurance tax return. 54
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