justicedao/ipfs_state_laws huggingface dataset:
340-017-0015 Definitions (1) “Investment” means the amount of money a person invests to acquire or construct equipment, personal property or machinery necessary to collect, transport, or process reclaimed plastic or to manufacture a reclaimed plastic product. An investment shall be determined to have been made on the date a sales contract is agreed to by the buyer or the date of issuance of a purchase order. (2) “Circumstances Beyond the Control of the Applicant” means facts, conditions and circumstances which applicant’s due care and diligence would not have avoided. (3) “Commission” means Environmental Quality Commission or the Commission’s sub-delegate. (4) “Department” means Department of Environmental Quality. (5) “Personal Property” means any investment in property directly related to the operation of the industry or enterprise seeking the tax credit, which make a significant contribution to the collection, transportation or processing of reclaimed plastic or the manufacture of a reclaimed plastic product, excluding land and buildings. (6) “Qualifying Business” means a business in Oregon that collects, transports, or processes reclaimed plastic or manufactures a reclaimed plastic product. (7) “Reclaimed Plastic” means plastic from industrial consumers, commercial users or post-consumer waste. “Reclaimed Plastic” includes shredded plastics, regrind, pellets or any other similar products manufactured from Oregon industrial consumers, commercial users, or post consumer waste that is sold for the purpose of making an end product out of reclaimed plastic and is intended to be used to manufacture a non-medical or non-food plastic product. (8) “Reclaimed Plastic Product” means a plastic product of real economic value for which more than 50 percent of the plastic used in the product is reclaimed plastic. (9) “Special Circumstances” means emergencies which call for immediate erection, construction or installation of a facility, cases where applicant has relied on incorrect information provided by Department personnel as demonstrated by letters, records of conversations or other written evidence, or similar adequately documented circumstances which directly resulted in applicant’s failure to file a timely application for preliminary certification. Statutory/Other Authority: ORS 468.150 Statutes/Other Implemented: ORS 468.150 - 468.190 History: DEQ 6-1998, f. 4-24-98, cert. ef. 5-1-98 DEQ 7-1990, f. & cert. ef. 3-13-90 DEQ 29-1989(Temp), f. & cert. ef. 12-14-89 DEQ 4-1986, f. & ef. 2-12-86
340-017-0030 Determination of Percentage of Certified Investment Costs Allocable to Collection, Transportation or Processing of Reclaimed Plastic or Manufacturing a Reclaimed Plastic Product (1) Definitions: (a) “Claimed Investment Costs” means the actual cost of the claimed equipment, machinery, or personal property. Certification of the actual cost of the claimed equipment, machinery, or personal property must be documented by a certified public accountant for claimed investment costs which are over $20,000; (b) “Net Investment Cost” means the claimed investment costs minus the salvage value of any equipment, machinery or personal property removed from service; (c) “Salvage Value” means the value of a piece of equipment, machinery or personal property at the end of its useful life minus what it costs to remove it from service. Salvage value can never be less than zero. (2) In establishing the percent of costs properly allocable to the investment costs incurred to allow a person to collect, transport or process reclaimed plastic or to manufacture a reclaimed plastic product, the Commission shall consider the following factors and make appropriate findings regarding their applicability: (a) The estimated percent of time the equipment, machinery or personal property is utilized to collect, transport or process reclaimed plastic or manufacture a reclaimed plastic product, based on projections for the first year of operation; (b) The alternative methods, equipment and costs for achieving the same objective; (c) Other factors which are relevant in establishing a portion of the actual cost of the investment properly allocable to the collection, transportation or processing of reclaimed plastic or to the manufacture of a reclaimed plastic product. (3) The portion of actual costs properly allocable shall be from 0 to 100 percent in increments of one percent. If zero percent, the commission shall issue an order denying certification. (4) The portion of actual costs properly allocable shall not include costs for: (a) Air conditioners; (b) Septic tanks or other facilities for human waste; (c) Property installed, constructed or used for moving sewage to the collecting facilities of a public or quasi-public sewerage system; (d) Equipment, personal property or machinery not directly related to the operation of the industry or enterprise seeking the tax credit; or (e) Any distinct portion of the investment which makes an insignificant contribution to the collection, transportation or processing of reclaimed plastic or the manufacture of a reclaimed plastic product including the following specific items: (A) Office furnishings; (B) Parking lots and road improvements; (C) Landscaping; (D) External lighting; (E) Company or related signs; and (F) Automobiles. Statutory/Other Authority: ORS 468.020 & 468.456 Statutes/Other Implemented: ORS 468.486 History: DEQ 6-1998, f. 4-24-98, cert. ef. 5-1-98 DEQ 7-1990, f. & cert. ef. 3-13-90 DEQ 29-1989(Temp), f. & cert. ef. 12-14-89 DEQ 4-1986, f. & ef. 2-12-86
340-017-0035 Amount of Tax Credits Available (1) For purposes of monitoring the Department’s tax credit limit, the Department will consider the sum of the preliminary certifications issued in each calendar year. When preliminary certification is waived under OAR 340-001-0020, the year of final certification will be used: (a) A preliminary certificate which is granted and then canceled within the same calendar year shall not be counted as part of the $1.5 million annual certification limit after it has been canceled; (b) When a final certification is granted during the same year as a preliminary certification the lessor value of the two shall be used. (2) Not more than $1.5 million in investment costs will be issued preliminary certification in any calendar year. In each calendar year, a minimum of $500,000 of the $1.5 million will be reserved for investments costing $100,000 or less. (3) The maximum cost certified for each investment shall not exceed $500,000 except as permitted by section (5) of this rule. (4) If the applications exceed the $1,500,000 limit, the Commission shall prioritize investments, based on the date of preliminary certification. Those applications received and determined by the Department to be complete first will receive first priority for certification. The total amount for which the investment is eligible shall be certified so long as there are adequate funds to do so. (5) If the applications certified in any calendar year do not total $1,000,000, the Commission may increase the certified costs above the $500,000 maximum for previously certified investments. The increases shall be allocated based upon the method of prioritization used in section (4) of this rule. The increased allocation to previously certified investments under this section shall not include any of the $500,000 reserved under section (2) of this rule. (6) When considering the percentage of costs properly allocable to the investment costs incurred to allow a person to collect, transport or process reclaimed plastic or to manufacture a reclaimed plastic product, the following steps will be used: (a) Determine the claimed investment costs; (b) Determine the salvage value, if any, of the equipment which is being taken out of service; (c) Determine the net investment cost; (d) Determine the estimated percentage of time the equipment, machinery, or personal property will be utilized to collect, transport or process reclaimed plastic or manufacture a reclaimed plastic product, based on projections for the first year of operation; (e) Determine the total allocable cost multiplying the net investment cost by the percentage of time the equipment, machinery or personal property will be utilized to collect, transport or process reclaimed plastic or manufacture a reclaimed plastic product. Statutory/Other Authority: ORS 468.150 Statutes/Other Implemented: ORS 468.150 - 468.190 History: DEQ 6-1998, f. 4-24-98, cert. ef. 5-1-98 DEQ 7-1990, f. & cert. ef. 3-13-90 DEQ 29-1989(Temp), f. & cert. ef. 12-14-89 DEQ 4-1986, f. & ef. 2-12-86
340-017-0040 Procedure to Revoke Certification (1) Pursuant to the procedures for a contested case under ORS 183.310 to 183.550, the Commission may order the revocation of the final tax credit certification issued under to ORS 468.466, if it finds that: (a) The certification was obtained by fraud or misrepresentation; or (b) The holder of the certificate has failed substantially to operate the qualifying business as specified in such certificate. (2) As soon as the order of revocation under this rule has become final, the Commission shall notify the Oregon Department of Revenue. (3) If the certification of an investment is ordered revoked pursuant to subsection (1)(a) of this rule, all prior tax relief provided to the holder of such certificate shall be forfeited and the Department of Revenue or the proper county officers shall proceed to collect those taxes not paid by the certificate holder as a result of the tax relief provided to the holder under any provision of ORS 315.324. (4) If the certification of an investment is ordered revoked pursuant to subsection (1)(b) of this rule, the certificate holder shall be denied any further relief provided under 315.324 in connection with such facility from and after the date that the order of revocation becomes final. (5) The Department may withhold revocation of a certificate when the investment ceases to be used for the collection, transportation or processing of reclaimed plastic or the manufacture of a recycled plastic product if the certificate holder indicates in writing that recycling activities specified in the certificate will commence again within five years time. The Department will provide the Department of Revenue with a copy of the certificate holder’s written indication of intent to recommence recycling activities specified in the certificate. In the event that the facility is not returned to operation as indicated, the Department shall revoke the certificate. Statutory/Other Authority: ORS 468.150 Statutes/Other Implemented: ORS 468.150 - 468.190 History: DEQ 6-1998, f. 4-24-98, cert. ef. 5-1-98 DEQ 7-1990, f. & cert. ef. 3-13-90 DEQ 29-1989(Temp), f. & cert. ef. 12-14-89 DEQ 4-1986, f. & ef. 2-12-86
340-017-0045 Procedures for Transfer of a Tax Credit Certificate To transfer a tax credit certificate from one holder to another, the Commission shall revoke the certificate and grant a new one to the new holder for the balance of the available tax credit following the procedure set forth in ORS 315.324. Statutory/Other Authority: ORS 468.150 Statutes/Other Implemented: ORS 468.150 - 468.190 History: DEQ 6-1998, f. 4-24-98, cert. ef. 5-1-98 DEQ 4-1986, f. & ef. 2-12-86
340-017-0050 Fees for Final Tax Credit Certification (1) An application processing fee of one percent of the cost claimed in the application for final certification but no more than $5,000 shall be paid with each application for final certification. No final application is complete until the processing fee is submitted. (2) One half of the processing fee paid as set forth in section (1) of this rule shall be refunded if the final application is rejected or withdrawn. (3) The fees shall not be considered by the Environmental Quality Commission as part of the cost of the investment to be certified. (4) All fees shall be made payable to the Department of Environmental Quality. Statutory/Other Authority: ORS 468.150 Statutes/Other Implemented: ORS 468.150 - 468.190 History: DEQ 6-1998, f. 4-24-98, cert. ef. 5-1-98 DEQ 7-1990, f. & cert. ef. 3-13-90 DEQ 29-1989(Temp), f. & cert. ef. 12-14-89 DEQ 4-1986, f. & ef. 2-12-86
340-017-0055 Taxpayers Receiving Tax Credit (1) A person receiving a certificate under this Division may take tax relief only under ORS 315.324, depending upon the tax status of the person’s trade or business. (2) If the person receiving the certificate is an electing small business corporation as defined in section 1361 of the Federal Internal Revenue Code, each shareholder shall be entitled to take tax credit relief as provided in ORS 315.324, based on that shareholder’s pro rata share of the certified cost of the investment. (3) If the person receiving the certificate is a partnership, each partner shall be entitled to take tax credit relief as provided in ORS 315.324, based on that partner’s pro rata share of the certified cost of the investment. (4) Upon any sale, exchange or other disposition of equipment, personal property or machinery written notice must be provided to the Department of Environmental Quality by the company, corporation or individual for whom the tax credit certificate has been issued. Upon request, the taxpayer shall provide a copy of the contract or other evidence of disposition of the property to the Department of Environmental Quality. (5) The company, corporation or individual claiming the tax credit for leased equipment, personal property, or machinery must provide a copy of a written agreement between the lessor and lessee designating the party to receive the tax credit and a copy of the complete and current lease agreement for the facility. (6) The taxpayer claiming the tax credit for the equipment, personal property, or machinery with more than one owner shall provide a copy of a written agreement between the owners designating the party or parties to receive the tax credit certificate. NOTE: ORS 468.955(3) refers in error to ORS 316.097 and 317.116, which relate to Pollution Control Tax Credits, rather than Plastics Recycling Tax Credits. OAR 340-17-040(3) refers instead to claiming Plastics Recycling Tax Credit under ORS 316.103 and 317.106, consistent with legislative intent. Statutory/Other Authority: ORS 468.150 Statutes/Other Implemented: ORS 468.150 - 468.190 History: DEQ 13-2019, amend filed 05/16/2019, effective 05/16/2019 DEQ 7-1990, f. & cert. ef. 3-13-90 DEQ 29-1989(Temp), f. & cert. ef. 12-14-89 DEQ 4-1986, f. & ef. 2-12-86
340-018-0000 Purpose In accordance with ORS 197.180, this rule establishes Department policy and procedures to assure that Department activities determined to significantly affect land use are carried out in a manner that complies with the statewide land use goals and are compatible with acknowledged comprehensive plans. There are limited situations such as those related to the Health Abatement Act and Threat to Drinking Water Act where the applicable statutes obligate the Department to make decisions based exclusively on environmental, public health and safety considerations, and nothing in this program is intended to affect these responsibilities. Division 18 shall control over any inconsistent rule provisions relating to land use compliance and compatibility in OAR 340, divisions 20, 35, 52, 61, 71, and 120. Statutory/Other Authority: ORS 468.020 Statutes/Other Implemented: ORS 197.180 History: DEQ 36-1990, f. & cert. ef. 8-28-90
340-018-0010 Policy It is the Commission’s policy to coordinate the Department’s programs, rules and actions that affect land use with local acknowledged plans to the fullest degree possible. Statutory/Other Authority: ORS 468.020 Statutes/Other Implemented: ORS 197.180 History: DEQ 36-1990, f. & cert. ef. 8-28-90
340-018-0020 Definitions As used in these rules: (1) “Acknowledged Comprehensive Plan” means a city or county comprehensive land use plan that has been approved by the Land Conservation and Development Commission. (2) “Affected Local Government” means a city or county government that has land use planning jurisdiction. (3) “Commission” means the Environmental Quality Commission. (4) “Department” means the Department of Environmental Quality. (5) “Director” means the Director of the Department of Environmental Quality. (6) “DLCD” means the Department of Land Conservation and Development. (7) “Land Use Action” means a Department rule, program or activity which has been determined to affect land use as defined by OAR 660-030-0005. (8) “Land Use Dispute” means a difference of opinion between the Department and local government as to the compatibility of a Department land use action with the provisions of an acknowledged comprehensive plan. (9) “Local Government” means an incorporated city or county. (10) “LUBA” means the Land Use Board of Appeals. (11) “LUCS” means a land use compatibility statement. (12) “NPDES” means a wastewater discharge permit issued in accordance with requirements and procedures of the National Pollutant Discharge Elimination System. (13) “SAC Program Document” means the Department’s State Agency Coordination Program document developed pursuant to ORS 197.180. (14) “Statewide Goals” means Oregon’s Statewide Planning Goals adopted by the Land Conservation and Development Commission pursuant to ORS 197.222. (15) “TMDL” means Total Maximum Daily Load, as defined in OAR 340-042-0030(15). (16) “WPCF” means a state Water Pollution Control Facilities Permit. Statutory/Other Authority: ORS 468.020 Statutes/Other Implemented: ORS 197.180 History: DEQ 10-2003, f. & cert. ef. 5-27-03 DEQ 36-1990, f. & cert. ef. 8-28-90
340-018-0030 Applicability The provisions of this rule, OAR 340-018-0000 through 340-018-0200 apply to DEQ programs and actions subsequently determined to have significant effects on land use pursuant to ORS 197.180 and OAR 660-030-0075. DEQ land use actions are identified below: (1) Air Quality Division: (a) Approval of Noise Impact Boundaries for Motor Racing Facilities; (b) Approval of Airport Noise Abatement Program and Noise Impact Boundaries; (c) Approval of Notice of Construction; (d) Issuance of Air Contaminant Discharge Permit; (e) Issuance of Indirect Source Construction Permit; (f) Approval of Parking and Traffic Circulation Plan. (g) Employee Commute Options. (2) Environmental Cleanup Division: Issuance of Environmental Hazard Notice. (3) Hazardous and Solid Waste Division: (a) Issuance of Solid Waste Disposal Permit; (b) Issuance of Waste Tire Storage Permit; and (c) Issuance of Hazardous Waste and PCB Storage, Treatment and Disposal Permit. (4) Management Services Division: Approval of Pollution Control Bond Fund Application. (5) Water Quality Division: (a) Approval of Wastewater System and Facility Plans; (b) Approval of State Revolving Loan Application; (c) Issuance of Onsite Construction-Installation Permits, Alteration Permits, and Authorization Notices; (d) Issuance of NPDES and WPCF Permits; (e) Development of Water Quality Wetland Protection Criteria; (f) Requirement of an Implementation Plan to Meet Restrictions for Waste Load Allocations on Water Quality Limited Waterways (TMDLS); (g) Certification of Water Quality Standards for Federal Permits, Licenses; (h) Development of Action Plan for Declared Ground Water Management Area; (i) Development of Nonpoint Source Management Plan; (j) Development of Estuary Plans; (k) Development of Oil Spill Regulations. Statutory/Other Authority: ORS 468.020 Statutes/Other Implemented: ORS 197.180 History: DEQ 14-2013, f. 12-20-13, cert. ef. 1-2-14 DEQ 10-2003, f. & cert. ef. 5-27-03 Reverted to DEQ 14-1996, f. & cert. ef. 8-14-96 DEQ 5-1997(Temp), f. & cert. ef. 3-3-97 DEQ 14-1996, f. & cert. ef. 8-14-96 DEQ 36-1990, f. & cert. ef. 8-28-90
340-018-0040 Compliance with Statewide Planning Goals (1) The Department shall to the extent required by law, achieve goal compliance for land use programs and actions identified in OAR 340-018-0030 by assuring compatibility with acknowledged comprehensive plans, except as provided in section (3) of this rule. (2) The Department shall consider a land use action to be in compliance with the goals when the action is determined compatible with the comprehensive plan. (3) The Department shall assure statewide goal compliance when necessary through the adoption of findings pursuant to OAR 660-030-0065(3) through the following process: (a) The identification of applicable goals; (b) Request for advice from DLCD or the Attorney General’s office when necessary; (c) Consultation with the affected local government; and (d) The adoption of necessary findings. (4) Department statutory responsibilities under ORS 222.840, the Health Abatement Law, are exempt from compliance with the statewide goals and compatibility with local comprehensive plans. Statutory/Other Authority: ORS 468.020 Statutes/Other Implemented: ORS 197.180 History: DEQ 36-1990, f. & cert. ef. 8-28-90
340-018-0060 Land Use Dispute Resolution The Department’s preference for resolving a dispute over land use compatibility is to work directly with local government until resolution is accomplished. In resolving a land use dispute, the Department shall consider one or more of the following mechanisms: (1) Initiate meetings between the Department and affected local government to pursue resolution alternatives. (2) Provide an application for a necessary local land use approval. (3) Initiate an appeal of the local government’s denial of land use approval. (4) Submit a request for local land use approval at the local government’s periodic review of its comprehensive plan. (5) Request informal LCDC mediation in accord with OAR 660-030-0070. (6) Proceed with an agency action and provide compliance with the statewide goals in accord with OAR 660-030-0065(3). Statutory/Other Authority: ORS 468.020 Statutes/Other Implemented: ORS 197.180 History: DEQ 36-1990, f. & cert. ef. 8-28-90
340-018-0070 Statewide Goal Compliance and Acknowledged Plan Compatibility for New or Amended Rules and Programs Significantly Affecting Land Use (1) New or amended rules and programs shall be evaluated in terms of compliance with ORS 197.180 and OAR 660, division 30, with the exception of temporary rules. (2) The Department shall determine if new or amended rules and programs affect land use pursuant to OAR 660-030-0075(2) and Section III, subsection (2) of the Department’s State Agency Coordination Program document. (3) Notice of new or amended rules and programs that affect land use shall be provided to DLCD and the land use mailing list and shall include the following information: (a) Evidence that the rule or program is a land use program; or (b) Evidence that the rule or program affects land use and is covered under the Department’s certified State Agency Coordination Program; or (c) Evidence that the rule or program is a land use program including an explanation of how goal compliance and plan compatibility will be assured. Statutory/Other Authority: ORS 468.020 Statutes/Other Implemented: ORS 197.180 History: DEQ 36-1990, f. & cert. ef. 8-28-90
340-018-0080 Compliance with DLCD Permit Compliance and Compatibility Rule The Department’s Waste Tire Storage Permit is classified a Class B permit pursuant to OAR 660 division 31. This permit is subject to the procedures of OAR 340-018-0040 and 340-018-0050 to assure statewide goal compliance and acknowledged plan compatibility. Statutory/Other Authority: ORS 468.020 Statutes/Other Implemented: ORS 197.180 History: DEQ 36-1990, f. & cert. ef. 8-28-90
340-018-0090 Coordination with Affected State and Federal Agencies and Special Districts The Department shall coordinate with the appropriate federal agencies and special districts on all rules and programs affecting land use as described in OAR 340-018-0030. Statutory/Other Authority: ORS 468.020 Statutes/Other Implemented: ORS 197.180 History: DEQ 36-1990, f. & cert. ef. 8-28-90