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. 3, March 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:
(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:
(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.
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