OAR 813-110-0031. Charges

(1) A lending institution claiming OAHTC program tax credits under ORS 317.097 shall pay a base charge of 5 percent of the annual tax credits claimed to OHCS annually. (2) The Annual Report for the preceding year is due by May 31st. (3) OHCS may assess a $100 per month charge for each full month the annual report is delayed after the due date.