Or. Admin. Code § 340-016-0055

Current through Register Vol. 63, No. 10, October 1, 2024

Section 340-016-0055 - Application Procedures

Any Oregon taxpayer may apply for the certification of a pollution control facility to take relief from their Oregon tax liability. The applicant and the facility shall be eligible under ORS 307.405, 315.304, and 468.150 to 468.190. The applicant shall submit the application to the Department on the application form provided by the Department.

(1) Application for Preliminary Certification. An applicant may apply for preliminary certification of a pollution control facility to determine if a future facility would meet the certification requirements as set forth in OAR 340-016-0060. The applicant may submit the optional preliminary application anytime before the construction of the pollution control facility is complete. If the Commission issues a preliminary certificate and if the applicant constructs the facility as represented on the preliminary application and the preliminary certificate then the facility shall meet the requirements as set forth in 340-016-0060. The preliminary certification of a facility does not exempt the applicant from submitting a timely application for final certification as set forth in section (2) of this rule.

(2) Application for Final Certification. The applicant shall submit all information, exhibits and substantiating documents requested on the application for final certification. The Department shall reject the application for final certification if the applicant fails to submit the application:

(a) After the construction of the facility is substantially complete and the facility is placed in service;

(b) Within one year after construction of the facility is substantially completed; and

(c) On or before December 31, 2008.

(3) Complete Application. The applicant shall submit to the Department an application as set forth in section (1) or section (2) that is complete and ready to process. For an application to be complete and ready to process, the applicant shall:

(a) Complete all required application fields;

(b) Provide all appropriate exhibits;

(c) Explain how the facility is eligible for a pollution control tax credit as set forth in OAR 340-016-0060. The applicant shall include supporting documentation if the facility is eligible for certification based upon orders or permit limitations;

(d) Include the appropriate fees established in OAR 340-016-0065;

(e) Provide documentation that substantiates the facility cost as claimed on the application for final certification and as set forth in OAR 340-016-0070;

(f) Contain a statement that the facility is in compliance with Department statutes, rules and standards, and any documentation regarding non-compliance;

(g) Sign the application certifying that all claims made on the application are true and accurate;

(h) Provide a copy of a written agreement between the lessor and lessee designating the party to receive the tax credit if the applicant is claiming a tax credit for a leased facility. The applicant shall provide a copy of the cover, first and signature pages of the complete and current lease agreement for the facility. The Department may request a copy of the complete agreement; and

(i) Provide a copy of a written and signed agreement between the owners designating the party or parties to receive the tax credit certificate if the applicant is claiming the tax credit for a facility with more than one owner.

(4) Department Notification. The Department shall notify the applicant in writing when:

(a) Rejecting an application for the applicant's failure to file a timely application as set forth in sections (1) and (2) of this rule or rejecting an application for failure to provide a timely response as set forth in subsection (5)(a) of this rule.

(b) Requiring additional information from the applicant. The Department shall request additional information within 60 days from the date the Department received the application if the Department is unable to complete the review;

(c) Requiring additional information, for applications for final certification only, if the Department is unable to determine the actual cost of the facility or the portion of the actual cost of the facility properly allocable to pollution control;

(d) Notifying the applicant of the date, time and place of the Commission meeting where the Commission shall take action on the application; and

(e) Notifying the applicant of the action taken by the Commission. If the Commission rejects an application for certification; certifies a lesser actual cost of the facility; or certifies a lesser portion of the actual cost properly allocable to pollution control, material recovery or recycling than the applicant claimed in the application for certification, the Commission shall cause written notice of its action, and a concise statement of the findings and reasons therefore, to be sent by registered or certified mail to the applicant.

(5) Applicant Response to Notification. The applicant:

(a) Shall respond to the Department within 60 days of receipt of the Department's written notification when the Department requests additional information as set forth in section (4) of this rule. The applicant shall respond by providing the additional information requested or by submitting a written estimate of the time needed to provide the information necessary to complete the application.

(b) May appeal from the rejection or reduction as provided in ORS 468.170(3) and 468.110.

(6) Extension of Time. The Commission may grant an extension of time to submit an application for final certification. An extension of time:

(a) Shall only be considered for applications that may exceed the time limits set forth in section (2) of this rule;

(b) Shall not extend the period for filing an application beyond December 31, 2008; and

(c) Shall only be granted for circumstances beyond the control of the applicant that would make filing a timely application unreasonable.

Or. Admin. Code § 340-016-0055

DEQ 5-1998, f. 4-24-98, cert. ef. 5-1-98; DEQ 4-2004(Temp), f. & cert. ef. 6-8-04 thru 12-5-04; DEQ 9-2004, f. & cert. ef. 11-19-04

Applications referenced are available from the agency.

Stat. Auth.: ORS 468.020

Stats. Implemented: ORS 468.165 & ORS 468.170