reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0080 - Certification

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Preliminary
			 Certificate. The Commission shall pre-certify the eligibility of a facility if
			 the Commission determines the facility is eligible for a pollution control tax
			 credit certificate as set forth in OAR 340-016-0060. The certificate shall be
			 prima facie evidence that the facility is qualified for certification for tax
			 relief under ORS
			 468.167.
			 Preliminary certification shall not ensure that the facility constructed will
			 receive certification under ORS
			 468.167 or tax relief under 307.405 or 315.304.
(2) The Final Certificate. The Commission
			 shall certify the actual cost of a pollution control facility as set forth in
			 OAR 340-016-0070  and the portion of the cost properly allocable to pollution
			 control as set forth in ORS
			 468.190 and OAR 340-016-0075  if the Department determines the facility is eligible for
			 pollution control tax credit certification as set forth in 340-016-0060. The
			 certificate:
(a) Shall bear a separate serial
			 number for each such facility;
(b)
			 May certify two or more facilities which constitute an operational unit under
			 one certificate;
(c) Is effective
			 for purposes of tax relief according to the provisions of ORS
			 307.405 or
			 315.304;
(d) Shall be granted:
(A) For 10 consecutive years beginning with
			 tax year of the person taking the tax credit; or
(B) For 20 consecutive years for corporations
			 organized under ORS Chapters 62 or 65 that utilize ad valorem tax-relief. The
			 portion of the facility allocable to pollution control shall be exempt from ad
			 valorem taxation.
(e)
			 Shall be limited to that portion of the eligible and allocable facility costs,
			 as set forth in OAR 340-016-0070  and 340-016-0075  representing the taxpayer's
			 investment in the pollution control facility.
(f) May certify portions of a facility
			 qualifying under ORS
			 468.165(1)(c)
			 separately under this section if portions of the facility are owned by more
			 than one person. The actual cost certified for all portions of a facility
			 separately certified under this subsection shall not exceed the total cost of
			 the facility that would have been certified under one certificate. The
			 provisions of ORS
			 307.405 or
			 315.304,
			 whichever is applicable, shall apply to any sale, exchange or other disposition
			 of a certified portion of a facility.
(g) May certify a lesser actual cost of the
			 facility or a lesser portion of the actual cost properly allocable to pollution
			 control, material recovery or recycling than was claimed in the application for
			 certification.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0088 - Subdelegation of Certificate Administration

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0210 - Purpose

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: OL 2003, Sec. 28-32, reprinted in a note
				  following ORS 315.356
Stats. Implemented: OL 2003, Sec. 28-32, reprinted in a note
				  following ORS 315.356
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0220 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: OL 2003, Sec. 28-32, reprinted in a note
				  following ORS 315.356
Stats. Implemented: OL 2003, Sec. 28-32, reprinted in a note
				  following ORS 315.356
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0230 - Application Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0240 - Allocating the Limitations

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0250 - Approval or Rejection Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0260 - Procedures for Reconsideration and Review

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0270 - Purpose and Scope

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: 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
Stats. Implemented: OL 2003, Sec. 28 - 32, reprinted in a
				  note following ORS 315.356
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0280 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0290 - Clean Diesel Report and Retrofit Tax Credits: Standards for a Qualifying Repower or Retrofit

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0300 - Application Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Any
			 person may submit an application to the Department for a Clean Diesel Repower
			 and Retrofit Tax Credit after completing a qualifying repower or retrofit that
			 occurred between September 28, 2007 and January 1, 2018, and within one year
			 following the invoice date of the qualifying repower or retrofit. The
			 applicant:
(a) Must apply for the tax credit
			 on the Repower Tax Credit Application or Retrofit Tax Credit Application
			 published by the Department;
(b)
			 May submit more than one application in a calendar year; and
(c) May include more than one repower or
			 retrofit on one application.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0310 - Tax Credit Cost Certification Letter

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0320 - Allocating the Limitations

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0330 - Application Approval or Denial Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 16 - POLLUTION CONTROL TAX CREDITS › Section 340-016-0340 - Procedures for Reconsideration and Review of Denial

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: 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
Stats. Implemented: OL 2003, Sec. 28 - 32, reprinted in a
				  note following ORS 315.356
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 17 - PLASTICS RECYCLING TAX CREDITS › Section 340-017-0010 - Purpose

Current through Register Vol. 63, No. 7, July 1, 2024
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 withORS 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.
Stat. Auth.:ORS 468.0150
Stats. Implemented:ORS 468.150 -ORS
				  468.190
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 17 - PLASTICS RECYCLING TAX CREDITS › Section 340-017-0015 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.:ORS 468.150
Stats. Implemented:ORS 468.150 -ORS
				  468.190
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 17 - PLASTICS RECYCLING TAX CREDITS › Section 340-017-0020 - Procedures For Receiving Preliminary Tax Credit Certification

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Filing of
			 Application:
(a) Any person proposing to
			 apply for final certification of an investment made in Oregon to collect,
			 transport or process reclaimed plastic or to manufacture a reclaimed plastic
			 product pursuant toORS 468.461 shall file an application for preliminary
			 certification with the Department of Environmental Quality. The application
			 shall be made on a form provided by the Department. The preliminary certificate
			 need not be issued prior to construction for compliance with this
			 requirement;
(b) The investment
			 must not be made until 30 days after an application is received by the
			 Department unless the Department reviews the application and notifies the
			 applicant that the application is complete. If the investment is made within 30
			 days after submitting the application and the Department has not notified the
			 applicant that the application is complete, the application will be rejected by
			 the Department;
(c) The Commission
			 may waive the filing of the preliminary application if it finds the filing
			 inappropriate because special circumstances render the filing unreasonable and
			 if it finds such investment would otherwise qualify for tax credit
			 certification pursuant to ORS 468.451 to 468.491;
(d) Within 30 days of the receipt of an
			 application for preliminary certification, the Department shall request any
			 additional information that applicant needs to submit in order for the
			 application to be considered complete. The Department may require any other
			 information necessary to determine whether the proposed investment is in
			 accordance with Department statutes, rules and standards;
(e) The application shall not be considered
			 complete until the Department receives the information requested and notifies
			 the applicant in writing that the application is complete and ready for
			 processing. However, if the Department does not make a timely request pursuant
			 to subsection (1)(d) of this rule, the application shall be deemed complete 30
			 days after receipt of the application.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 17 - PLASTICS RECYCLING TAX CREDITS › Section 340-017-0025 - Procedures For Final Tax Credit Certification

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Filing of Application:
(a) A written application for final tax
			 credit certification shall be submitted to the Department on a form provided by
			 the Department;
(b) Within 30 days
			 of receipt of an application, the Department shall request any additional
			 information that applicant needs to submit in order for the application to be
			 considered complete. The Department may also require any other information
			 necessary to determine whether the investment is in accordance with Department
			 statutes, rules and standards;
(c)
			 An application shall not be considered filed until all requested information is
			 submitted by the applicant, and the Department notifies the applicant in
			 writing that the application is complete and ready for processing;
(d) The application must be submitted between
			 January 1, 1986 and December 31, 2001. Failure to file a timely application
			 shall make the investment ineligible for tax credit certification;
(e) The application must be filed complete
			 prior to December 31, 2001;
(f) An
			 application may be withdrawn and resubmitted by applicant at any time between
			 January 1, 1986 and December 31, 2001 without paying an additional processing
			 fee, unless the amount of the investment has increased. An additional
			 processing fee shall be calculated by subtracting the cost of the investment on
			 the original application from the cost of the investment on the resubmitted
			 application and multiplying the remainder by one percent;
(g) If the Department determines the
			 application is incomplete for processing and applicant fails to submit
			 requested information within 180 days of the date when the Department requested
			 the information, the application will be rejected by the Department. If the
			 applicant makes a written request for additional time to submit requested
			 information, the Department may grant additional time so long as applicant is
			 required to submit requested information by December 31, 2001.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 17 - PLASTICS RECYCLING TAX CREDITS › Section 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

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 17 - PLASTICS RECYCLING TAX CREDITS › Section 340-017-0035 - Amount of Tax Credits Available

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 17 - PLASTICS RECYCLING TAX CREDITS › Section 340-017-0040 - Procedure to Revoke Certification

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Pursuant to the procedures for a
			 contested case underORS 183.310 to 183.550, the Commission may order the
			 revocation of the final tax credit certification issued under toORS 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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 17 - PLASTICS RECYCLING TAX CREDITS › Section 340-017-0045 - Procedures For Transfer of a Tax Credit Certificate

Current through Register Vol. 63, No. 7, July 1, 2024
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 inORS 315.324.
Stat. Auth.:ORS 468.150
Stats. Implemented:ORS 468.150 -ORS
				  468.190
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 17 - PLASTICS RECYCLING TAX CREDITS › Section 340-017-0050 - Fees For Final Tax Credit Certification

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.:ORS 468.150
Stats. Implemented:ORS 468.150 -ORS
				  468.190
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 17 - PLASTICS RECYCLING TAX CREDITS › Section 340-017-0055 - Taxpayers Receiving Tax Credit

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
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
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0000 - Purpose

Current through Register Vol. 63, No. 7, July 1, 2024
In accordance withORS 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 Chapter 340, Divisions 20, 35, 52, 61, 71, and 120.
Stat. Auth.:ORS 468.020
Stats. Implemented:ORS
				  197.180
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0010 - Policy

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.:ORS 468.020
Stats. Implemented:ORS
				  197.180
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0020 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 468.020
Stats. Implemented: ORS
				  197.180
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0030 - Applicability

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0040 - Compliance with Statewide Planning Goals

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0050 - Compatibility with Acknowledged Comprehensive Plans

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Commission or Department actions under
			 OAR 340-018-0030  shall be compatible with local government acknowledged
			 comprehensive plans to the extent required by law.
(2) The Department shall rely on the
			 compatibility procedures described in Section III, subsection (3), and Section
			 IV, subsections (2), (3), and (4) of the SAC Program document to assure
			 compatibility with an acknowledged comprehensive plan, which include but may
			 not be limited to the procedures described below:
(a) An applicant's submittal of a LUCS which
			 provides the affected local government's determination of compatibility:
(A) A LUCS shall be submitted with a
			 Department application or required submittal information;
(B) The Department shall rely on an
			 affirmative LUCS as a determination of compatibility with the acknowledged
			 comprehensive plan unless otherwise obligated by statute;
(C) If the Department concludes a local
			 government LUCS review and determination may not be legally sufficient, the
			 Department may deny the permit application and provide notice to the applicant.
			 In the alternative, when the applicant and local government express a
			 willingness to reconsider the land use determination, the Department may hold
			 the permit application in abeyance until the reconsideration is made;
(D) If the Department receives a LUCS which
			 states that the proposed action is incompatible with the acknowledged
			 comprehensive plan, the Department shall notify the applicant that the
			 application cannot be processed;
(E) A local government may withdraw or modify
			 its compatibility determination any time prior to the issuance of a
			 permit;
(F) If more than one local
			 government has jurisdiction related to a Department action, a LUCS review will
			 be required from each affected local government;
(G) If a local government land use
			 compatibility determination or underlying land use decision is appealed
			 subsequent to the Department's receipt of the LUCS, the Department shall
			 continue to process the action unless ordered otherwise by LUBA or a court of
			 law stays or invalidates a local action;
(H) If a LUCS is successfully appealed after
			 the Department has issued a permit, the Department may either proceed to revoke
			 or suspend the permit or may decide to wait until the land use appeals process
			 is exhausted.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0060 - Land Use Dispute Resolution

Current through Register Vol. 63, No. 7, July 1, 2024
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).
Stat. Auth.:ORS 468.020
Stats. Implemented:ORS
				  197.180
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0070 - Statewide Goal Compliance and Acknowledged Plan Compatibility For New or Amended Rules and Programs Significantly Affecting Land Use

Current through Register Vol. 63, No. 7, July 1, 2024
(1) New or amended rules and programs shall
			 be evaluated in terms of compliance withORS 197.180 and OAR Chapter 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.
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0080 - Compliance with DLCD Permit Compliance and Compatibility Rule

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.:ORS 468.020
Stats. Implemented:ORS
				  197.180
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0090 - Coordination with Affected State and Federal Agencies and Special Districts

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.:ORS 468.020
Stats. Implemented:ORS
				  197.180
Oregon Administrative Rules › Chapter 340 - DEPARTMENT OF ENVIRONMENTAL QUALITY › Division 18 - STATE AGENCY COORDINATION PROGRAM › Section 340-018-0200 - Cooperation with and Technical Assistance to Local Government

Current through Register Vol. 63, No. 7, July 1, 2024
The Department is committed to cooperate with and provide local
				government with environmental quality technical assistance and data for local
				government land use planning purposes within Department funding and staffing
				capabilities.
(1) Cooperation and
			 technical assistance may include but not be limited to the following:
(a) The provision of notice to local
			 government of proposed rules and programs determined to affect land
			 use;
(b) Participation in the
			 periodic review, plan update or plan amendment process;
(c) The provision of environmental technical
			 or scientific interpretative assistance and data.