justicedao/ipfs_state_laws huggingface dataset:
340-016-0065 Fees The application fee shall be made payable to the Department of Environmental Quality and shall not be refunded to the applicant except as set forth in section (3) of this rule. The application fee shall be based upon the facility cost after any reductions as set forth ORS 340-016-0070(1). (1) Application Fee for Preliminary Certification. If the applicant chooses to submit the optional application for preliminary certification as set forth in OAR 340-016-0055(1), the applicant shall submit the appropriate preliminary application fee of: (a) One-half of one percent of the estimated facility cost as claimed on the preliminary application. The minimum fee shall be $50 and the maximum fee shall be $7,500; or (b) $50 for preliminary applications claiming alternatives to open field burning. (2) Application Fee for Final Certification. The applicant shall submit the appropriate final application fee: (a) One percent of the estimated facility cost as claimed on the final application. The minimum fee shall be $50 and the maximum fee shall be $15,000. If the applicant received a preliminary certificate and the facility claimed on the final application: (A) Was built substantially as represented on the preliminary certification, the applicant may subtract the amount of the preliminary application fee paid from the final application fee; or (B) Was not built substantially as represented on the preliminary certification, the applicant shall not subtract the amount of the preliminary application fee paid from the final application fee. (b) $50 for final applications claiming alternatives to open field burning. (3) Refunds. The Department shall refund 50% of the preliminary and final application fee paid only if the preliminary or the final application is rejected or denied. The preliminary and final application fee for alternatives to open field burning shall not be refunded any amount under this rule. Statutory/Other Authority: ORS 468.150 Statutes/Other Implemented: ORS 468.150 - 468.190 History: DEQ 5-1998, f. 4-24-98, cert. ef. 5-1-98
340-016-0088 Subdelegation of Certificate Administration (1) The Environmental Quality Commission subdelegates authority to the Director of the Department of Environmental Quality to: (a) Transfer the tax credit certificate upon sale or exchange of the certified facility under OAR 340-016-0080(4) if: (A) The new facility owner submits a complete Tax Credit Transfer Request form provided by the Department; and (B) The Department determines the new facility owner continues to operate the facility according to the conditions of certification under ORS 468.170. (b) Revoke a certificate under OAR 340-016-0080(3). (2) The Director may subdelegate the authority provided in section (1) of this rule to the Administrator of the Management Services Division. Statutory/Other Authority: ORS 468.020 & ORS 468.150 Statutes/Other Implemented: ORS 468.150 - 468.19 History: DEQ 15-2010, f. & cert. ef. 12-20-10
340-016-0210 Truck Engine Tax Credits: Purpose This rule establishes Department of Environmental Quality policies and procedures for issuing tax credits to Oregon taxpayers that purchase qualifying truck engines in accordance with Oregon Law 2003, Chapter 618, Sections 28 through 32. These rules apply only to purchases made on or after September 27, 2007, and certificates issued on or before December 31, 2013. Statutory/Other Authority: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 History: DEQ 15-2010, f. & cert. ef. 12-20-10 DEQ 9-2008, f. & cert. ef. 7-11-08 DEQ 8-2004, f. & cert. ef. 9-17-04
340-016-0220 Truck Engine Tax Credits: Definitions (1) "DEQ" means the Department of Environmental Quality. (2) "The 2003 Laws" means Oregon Laws 2003, Chapter 618, Sections 28 through 32 as reprinted in a note following ORS 315.356. (3) "Program limitation" means the maximum amount of $500,000 that DEQ may approve in tax credits for all taxpayers in any one calendar year as provided by Section 29(3) of the 2003 Laws. (4) "Tax credit" or "credit" means the truck engine tax credit or the amount of the truck engine tax credit. (5) "Taxpayer limitation" means the maximum amount of $80,000 in tax credits that DEQ may approve for one taxpayer in any one calendar year as provided by Section 28(3) of the 2003 Laws. Statutory/Other Authority: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 History: DEQ 9-2008, f. & cert. ef. 7-11-08 DEQ 8-2004, f. & cert. ef. 9-17-04
340-016-0230 Truck Engine Tax Credits: Application Procedures (1) Any Oregon taxpayer may submit an application to the DEQ after purchasing a qualifying engine and within the eligibility period provided by OAR 340-016-0210. (2) The taxpayer must apply for the tax credit on the form prescribed by DEQ. (3) The taxpayer may submit more than one application in a calendar year. (4) A single application may include more than one truck engine. (5) The taxpayer must file a complete application that includes all of the following elements: (a) The taxpayer's name, contact information, and taxpayer identification number; (b) The number of trucks owned prior to purchasing the engines claimed on the application; (c) Proof of purchase for each truck engine claimed on the application. The proof of purchase must include the: (A) Purchase date; (B) Seller's name, address, location of the sale, and contact information; (C) Taxpayer's name that is identical to the name on the application; and (D) Vehicle identification number of the truck with the claimed engine; (d) A copy of the Oregon Department of Transportation registration cab card; (e) The engine manufacturer, the engine serial number, and the federal Environmental Protection Agency diesel engine family number; (f) The taxpayer's signature; (g) Other information as requested; and (h) The nonrefundable application fee of $50 for each engine claimed on the application; and (i) Other information required on the application form. (6) An incomplete application is not eligible for an allocation of the limitation provided by ORS 340-016-0240 until the date that the taxpayer completes the application. (7) The DEQ will notify the taxpayer within 14 days after receiving the application if the application is incomplete. The notification will: (a) Request the missing information; (b) Provide the taxpayer with the opportunity to submit additional information or make corrections; and (c) Inform the taxpayer of the filing and allocation status provided by ORS 340-016-0240. (8) DEQ may request other information to determine if the engine, the truck, and the applicant qualify for the credit according to the 2003 Laws. (9) DEQ will file, but will not process, applications that exceed the program limitation and the taxpayer limitation. (10) DEQ may not accept an application for a truck engine that has previously been issued a truck engine tax credit. Statutory/Other Authority: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 History: DEQ 9-2008, f. & cert. ef. 7-11-08 DEQ 8-2004, f. & cert. ef. 9-17-04
340-016-0240 Truck Engine Tax Credits: Allocating the Limitations (1) The DEQ will first allocate the program limitation to the earliest application date based on the date that the DEQ receives a complete application according to OAR 340-016-0230(5). (2) If the DEQ receives several applications on the same day and the total of the tax credits requested on these applications would exceed the program limitation then DEQ will allocate the remaining limitation by the following method. (a) The DEQ will allocate the remaining program limitation by the earliest postmarked date. (b) If there is a tie for the earliest postmarked date then the DEQ will allocate the remaining program limitation by the earliest invoice date. (c) If there is a tie for the earliest invoiced date then the DEQ will allocate the remaining program limitation by drawing. (3) When the program limitation has expired for the calendar year, the DEQ will retain all completed applications for processing in the following calendar year up to the taxpayer limitation for the current calendar year. The DEQ will process retained applications according to sections 1 and 2 of this rule. The tax credit claimed on a retained application will not increase the taxpayer limitation for the following calendar year. Statutory/Other Authority: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 History: DEQ 8-2004, f. & cert. ef. 9-17-04
340-016-0250 Truck Engine Tax Credits: Approval or Rejection Procedures (1) The DEQ will approve all qualifying truck engines within 45 days of the date that the taxpayer submits an application under the following conditions: (a) The applicant filed the application within the eligibility period provided by OAR 340-016-0210; and (b) The taxpayer filed a complete application according to OAR 340-015-0230; and (c) The taxpayer purchased the truck from a dealer licensed with the Oregon Department of Motor Vehicles as a vehicle dealer on the date of purchase, or from a private party that is an Oregon resident. (d) The engine, the truck, and the applicant qualify for the credit according to the 2003 Laws; and (e) The engine has not previously been awarded a tax credit under OAR 340-016-0210 through 0260; and (f) The program limitation has not expired for the current calendar year; and (g) The taxpayer limitation has not expired for the current calendar year. (2) The DEQ will: (a) Reject all truck engines that do not qualify for approval under section 1 of this rule; and (b) Provide the taxpayer with a written notice of the reason for the rejection within 45 days of the date that the taxpayer filed a complete application according to OAR 340-015-0230. Statutory/Other Authority: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 History: DEQ 9-2008, f. & cert. ef. 7-11-08 DEQ 8-2004, f. & cert. ef. 9-17-04
340-016-0260 Truck Engine Tax Credits: Procedures for Reconsideration and Review If, for any reason, the taxpayer is dissatisfied with DEQ’s rejection of a truck engine for the credit according to OAR 340-016-050(2), the taxpayer may appeal the rejection. (1) The taxpayer may request within 45 days of the date on the rejection notice that: (a) The DEQ re-evaluate the rejection. The taxpayer must provide additional information in writing for the DEQ to re-evaluate the rejection; or (b) The Environmental Quality Commission hears the taxpayer’s case at one of its regularly scheduled meetings. The Environmental Quality Commission will issue an order providing the taxpayer with written notice of its action and a concise statement of the findings and reasons by registered or certified mail within 45 days of the decision. (2) If the taxpayer is dissatisfied with the Environmental Quality Commission’s order under section (1)(b) of this rule then the taxpayer may appeal from the order as provided in ORS 468.110 and 183.384 as an order in other than a contested case. Statutory/Other Authority: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356 History: DEQ 8-2004, f. & cert. ef. 9-17-04
340-016-0270 Clean Diesel Report and Retrofit Tax Credits: Purpose and Scope (1) The purpose of the Clean Diesel Repower and Retrofit Tax Credits rule is to provide an incentive for making investments in qualifying projects that reduce diesel emissions from engines used in Oregon by 25 percent or more. (2) OAR 340-016-0270 through 340-016-0340 apply only to a repower or retrofit that occurs between September 28, 2007 and January 1, 2018. (3) OAR 340-016-0270 through 340-016-0340 establish the Department’s requirements, standards and procedures used to approve tax credits for the certified costs necessary to perform qualified repowers of nonroad Oregon diesel engines and qualified retrofits of Oregon diesel engines. Statutory/Other Authority: OL 2007, Chapter 855 (HB 2172 (2007)), OL 2007, ch. 843 (HB 3201 (2007)).OL 2003, Sec. 28 - 32 & reprinted in a note following ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28 - 32 & reprinted in a note following ORS 315.356 History: DEQ 9-2008, f. & cert. ef. 7-11-08
340-016-0280 Clean Diesel Report and Retrofit Tax Credits: Definitions As used in OAR 340-016-0270 through 340-016-0340, unless specifically defined otherwise: (1) "Applicable local, state or federal pollution or emissions law" means a regulation that requires a diesel engine to meet pollution or emissions standards and has a compliance date before the installation of a repower or retrofit is completed. (2) “Applicant” means a person that submits a Repower Tax Credit Application or a Retrofit Tax Credit Application. (3) “Clean Diesel Service Provider” means a person that the Department has certified under OAR 340-259-0065 to install qualifying repowers or retrofits under the Clean Diesel Repower and Retrofit Tax Credit regulations, 340-016-0270 through 340-016-0340, or the Clean Diesel Grant and Loan regulations, 340-259-0005 through 340-259-0065. (4) “Cost-effectiveness threshold” means the cost, in dollars, per ton of diesel particulate matter reduced determined pursuant to OAR 340-259-0025. (5) “Department” means the Department of Environmental Quality. (6) “Motor vehicle” has the meaning given that term in ORS 825.005. (7) “Nonroad Oregon diesel engine” means any Oregon diesel engine that was not designed primarily to propel a motor vehicle on public highways of this state. (8) “Oregon diesel engine” means an engine at least 50 percent of the use of which, as measured by miles driven or hours operated, will occur in Oregon for the three years following the repowering or retrofitting of the engine. (9) “Program limitation” means the maximum amount that the Department may certify in tax credits during any one calendar year as authorized by the legislature. (10) “Public highway” has the meaning given that term in ORS 825.005. (11) “Qualified Installer” means the person that installs the repower or retrofit and is: (a) A Clean Diesel Service Provider; or (b) An employee of the applicant, if the applicant and vendor verify that the employee: (A) Installed or will install the repower or retrofit to meet the warranty conditions; and (B) Possesses the necessary skill to install the repower or retrofit. (12) “Repower” means to scrap an old diesel engine and replace it with a new engine, a used engine or a remanufactured engine, or with electric motors, drives or fuel cells, with a minimum useful life of seven years. (13) “Retrofit” means to equip a diesel engine with new emissions-reducing parts or technology after the manufacture of the original engine. A retrofit must use the greatest degree of emissions reduction available for the particular application of the equipment retrofitted that meets the cost-effectiveness threshold specified in OAR 340-259-0025. (14) “Scrap” means to destroy and render inoperable. Statutory/Other Authority: OL 2007, Chapter 855 (HB 2172 (2007)), OL 2007, ch. 843 (HB 3201 (2007)).OL 2003, Sec. 28 - 32 & reprinted in a note following ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28 - 32 & reprinted in a note following ORS 315.356 History: DEQ 9-2008, f. & cert. ef. 7-11-08
340-016-0290 Clean Diesel Report and Retrofit Tax Credits: Standards for a Qualifying Repower or Retrofit (1) To qualify for the Clean Diesel Repower and Retrofit Tax Credit, the repower or retrofit must: (a) Be either a repower of a nonroad Oregon diesel engine or a retrofit of an Oregon diesel engine; (b) For a retrofit, use technologies: (A) Verified by the United States Environmental Protection Agency pursuant to its February 2002 Final Draft Testing Protocol “Generic Verification Protocol for Diesel Catalysts, Particulate Filters and Engine Modifications” or its September 2003 “Generic Verification Protocol for Determination of Emissions Reductions Obtained by Use of Alternative or Reformulated Liquid Fuels, Fuel Additives, Fuel Emulsions, and Lubricants for Highway and Nonroad Use Diesel Engines and Light Duty Gasoline Engines;” (B) Verified by the California Air Resources Board pursuant to Title 13, California Code of Regulations, Chapter 14, "Verification Procedure, Warranty and In-Use Compliance Requirements for In-Use Strategies to Control Emissions from Diesel Engines," as in effect on June 18, 2008; or (C) Determined by the Department to have been verified through an equivalent emission testing program; (c) Reduce diesel particulate matter emissions by at least 25 percent compared to baseline emissions for the engine year and specific installation; and (d) Be installed by a Qualified Installer. (2) If the Department approved a Clean Diesel Repower and Retrofit Tax Credit application under OAR 340-016-0330 or a grant or loan application under OAR 340-259-0055 to repower or retrofit a vehicle or engine, a subsequent Clean Diesel Repower and Retrofit Tax Credit for the same vehicle or engine is available if the new repower or retrofit reduces diesel particulate matter emissions below the emissions achieved by the previous repower or retrofit. [NOTE: View a PDF of referenced documents by clicking on "Tables" link below.] [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: OL 2007, ch. 855 (HB 2172 (2007)), OL 2007, ch. 843 (HB 3201 (2007)).OL 2003, Sec. 28 - 32 & reprinted in a note following ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28 - 32 & reprinted in a note following ORS 315.356 History: DEQ 13-2019, amend filed 05/16/2019, effective 05/16/2019 DEQ 9-2008, f. & cert. ef. 7-11-08
340-016-0310 Clean Diesel Report and Retrofit Tax Credits: Tax Credit Cost Certification Letter (1) If the Department approves an application pursuant to OAR 340-016-0330, it will issue a letter certifying the cost of a repower or retrofit according to 340-259-0020. The letter may: (a) Certify costs in a different amount than claimed in the application pursuant to OAR 340-259-0020; and (b) Impose recordkeeping requirements, or other terms on the applicant and a tax credit transferee. (2) The applicant must meet the requirements of the letter of certification regardless of any tax credit transfers. (3) The Department will notify the Oregon Department of Revenue in writing if a certification letter has been revoked or modified. Statutory/Other Authority: OL 2007, Ch. 855 (HB 2172 (2007)), OL 2007, ch. 843 (HB 3201 (2007)).OL 2003, Sec. 28 - 32 & reprinted in a note following ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28 - 32 & reprinted in a note following ORS 315.356 History: DEQ 9-2008, f. & cert. ef. 7-11-08
340-016-0320 Clean Diesel Report and Retrofit Tax Credits: Allocating the Limitations (1) The Department will allocate the program limitation among applicants according to the order in which the Department receives applications that it determines to be complete and do not require any additional information pursuant to OAR 340-016-0300. (2) If the Department receives multiple applications on the same day that it determines to be complete and do not require any additional information, and the total of the Clean Diesel Repower and Retrofit Tax Credits requested on these applications would exceed the program limitation, the Department will allocate the remaining limitation using the following method: (a) The Department will allocate the remaining program limitation to the application with the earliest postmarked date. (b) If multiple applications share the earliest postmarked date, the Department will allocate the remaining program limitation to the application with the earliest invoice date. (c) If multiple applications share the earliest invoiced date, the Department will allocate the remaining program limitation by random selection. (3) Once the program limitation has been met, the Department will process applications as follows: (a) If the Department determines that it requires additional information or that the application is incomplete, the Department will request additional information pursuant to OAR 340-016-0300(6); and (b) Upon determining that it does not require any additional information and that the application is complete, the Department will review the application pursuant to OAR 340-016-0320 during the next calendar year. Statutory/Other Authority: OL 2007, ch. 855 (HB 2172 (2007)), OL 2007, ch. 843 (HB 3201 (2007)), OL 2003, Sec. 28 - 32 & ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28 - 32 & ORS 315.356 History: DEQ 9-2008, f. & cert. ef. 7-11-08
340-016-0330 Clean Diesel Report and Retrofit Tax Credits: Application Approval or Denial Procedures (1) Within 60 days of determining that it does not require any additional information and that the application is complete pursuant to OAR 340-016-0300, the Department must provide written notice to the applicant of the approval or denial of the application. (2) The Department will approve an application if: (a) The repower or retrofit occurred between September 28, 2007 and January 1, 2018; (b) The applicant filed the application within one year following the date of the invoice for the qualifying repower or retrofit; and (c) The repower or retrofit meets the standards of a qualifying repower or retrofit pursuant to OAR 340-016-0290. (3) If the Department approves an application, the Department must issue a tax credit cost certification letter pursuant to OAR 340-016-0310. (4) If the Department denies an application, the Department must provide the applicant with written notice of the reasons for the denial. The notification will include procedures for reconsideration and review under OAR 340-016-340. (5) If the Department approves a cost certification in a lesser amount than claimed on the application, the Department must provide the applicant with written notice of the reasons for the different amount. The notification will include procedures for reconsideration and review under OAR 340-016-340. Statutory/Other Authority: OL 2007, ch. 855 (HB 2172 (2007)), OL 2007, ch. 843 (HB 3201 (2007)), OL 2003, Sec. 28 - 32 & ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28 - 32 & ORS 315.356 History: DEQ 9-2008, f. & cert. ef. 7-11-08
340-016-0340 Clean Diesel Report and Retrofit Tax Credits: Procedures for Reconsideration and Review of Denial The applicant may appeal the Department’s denial of an application or approval of a cost certification in a lesser amount than claimed on the application under OAR 340-016-0330(4)–(5) as follows: (1) The applicant may request that the Department reconsider the denial if it provides additional information in writing to assist the Department in reconsidering the application, within 60 days of the date of the Department’s notice of denial; or (2) Appeal the denial as a contested case under ORS Chapter 183. Statutory/Other Authority: OL 2007, ch. 855 (HB 2172 (2007)), OL 2007, Ch. 843 (HB 3201 (2007)), OL 2003, Sec. 28 - 32 & ORS 315.356 Statutes/Other Implemented: OL 2003, Sec. 28 - 32 & ORS 315.356 History: DEQ 9-2008, f. & cert. ef. 7-11-08
340-017-0010 Purpose The purpose of these rules is to prescribe procedures and criteria to be used by the Department and Commission for issuance of tax credits to Oregon businesses that make investments in order to collect, transport, or process reclaimed plastic or to manufacture a reclaimed plastic product. These rules are to be used in connection with ORS 468.451 to 468.491 and apply only to investments made on or after January 1, 1986 and before December 31, 2001, except where otherwise noted herein. Statutory/Other Authority: ORS 468.0150 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