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.(2) If the taxpayer is dissatisfied with the Environmental Quality Commission's order under section (1)(b) of this rule then the taxpayer may appeal from the order as provided in ORS 468.110 and 183.384as an order in other than a contested case.Or. Admin. Code § 340-016-0260
DEQ 8-2004, f. & cert. ef. 9-17-04Stat. 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