Or. Admin. Code § 150-308-0592
Date on which the electrical inspection for the project is completed and approved and eligible to claim the exemption granted under ORS 307.175(5) is the later of the date the utility company (the off-taker of the electricity) confirms completion of its first inspection following pre-certification or the date the local government having jurisdiction completes its final electrical inspection. The taxpayer applying for the community solar project exemption (the Project Manager) must provide to the Department of Revenue written confirmation from the utility and the local government that the electrical inspection has been completed and approved.
Or. Admin. Code § 150-308-0592
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 307.175