Current through Register Vol. 63, No. 3, March 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.
(2) For Repower Tax Credit Applications, the
applicant must file a complete application including:
(a) Documentation that the repower meets the
standards of a qualifying repower pursuant to OAR
340-016-0290;
(b) An invoice for the scrapped engine that
includes the name of the scrap yard, scrapping price and date, scrapped engine
manufacturer and serial number, and, if available, EPA engine family
number;
(c) Documentation that the
engine block of the engine scrapped has had a hole drilled in it, or is
otherwise destroyed or rendered inoperable; and
(d) The manufacturer name and serial number
of the newly installed engine, electric motors, drives or fuel cells.
(3) For Retrofit Tax Credit
Applications, the applicant must file a complete application including:
(a) Documentation that the retrofit meets the
standards of a qualifying retrofit pursuant to OAR
340-016-0290;
(b) Documentation that the retrofit uses 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;
and
(c) The manufacturer name and
serial number of the engine.
(4) For Repower Tax Credit Applications and
Retrofit Tax Credit Applications, the applicant must include:
(a) The name, address and taxpayer
identification number of the applicant;
(b) The nonrefundable application fee of $50
plus one percent of the potential tax credit;
(c) An itemized invoice for each repower or
retrofit claimed on the application that includes:
(A) Installation date;
(B) Qualified Installer name and
address;
(C) Location of the sale
of the repower or retrofit and contact information for the vendor;
(D) The purchaser's name (which must be
identical to the applicant);
(E)
The vehicle identification number or serial number for each piece of equipment
that is claimed as repowered or retrofitted on the application; and
(F) The plate number for each licensed motor
vehicle on which the repower or retrofit was installed.
(d) A statement that the applicant agrees to
audits of relevant records and inspection of the repower or retrofit, and will
maintain the installed engine or technology in working condition to meet
warranty requirements for three years;
(e) A statement by the applicant that at
least 50 percent of the use of the engine, as measured by miles driven or hours
operated, will occur in Oregon for the three years following the repowering or
retrofitting of the engine;
(f) A
statement of the amount and source of any existing financial incentives from
public funds that directly reduce the cost of the repower or retrofit,
including tax credits, grants, loans or any other public financial
assistance;
(g) A statement by the
Qualified Installer that the repower or retrofit qualifies for the tax credit
pursuant to OAR
340-016-0290;
(h) A statement by the applicant that the
engine on which the repower or retrofit was performed is owned by the
applicant;
(i) The applicant's
signature attesting that the application is true and correct; and
(j) Any additional information the Department
may require.
(5) 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.
(6) If the Department determines that it
requires additional information or that the application is incomplete, the
Department will request additional information no later than 60 days after
receiving the application.
(7) The
applicant must submit the information requested under OAR
340-016-0300(6)
within 30 days of the date of the Department's request, or the Department may
deny the application.
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
