Or. Admin. Code § 603-020-0021

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

Section 603-020-0021 - Certification and Denial

(1) If the department approves an application, the Director will issue a certificate to the applicant identifying the name of the certificate holder, and the amount of the tax credit certified.

(a) The amount of tax credit certified will be based on the amount of wet ton of bovine manure that was collected for biofuel production or used for biofuel production in Oregon as provided in OAR 603-020-0021(2)(h).

(b) Tax credit certificates will be issued for the tax year the bovine manure that is produced by a bovine manure producer or collected by a bovine manure collector is produced or collected.

(2) The department may adjust the amount of tax credit certified from the applied amount if miscalculations, inconsistencies or errors are found during the technical review.

(3) The department may review the bovine manure origination, production or collection activities, or the operating activities of the bovine manure producer and/or collector.On-site review of the production and/or collection of the bovine manure for the purposes of this tax credit may be completed by the department. The information gathered during a review may be used to determine if the application complies with applicable statutory provisions and rules.

(4) If the department does not approve an application, the Director will provide written notice of denial, including a statement of the findings and reasons for the denial, by first-class mail. The department may deny the application if:

(a) The application does not comply with applicable statutory provisions and rules;

(b) The applicant does not provide information requested by the department within 30 days from date of request;

(c) The application is not eligible for the tax credit, or the department cannot determine the amount of bovine manure that is used as biofuel or produce biofuel; or

(d) The department is unable to determine whether the application complies with applicable statutory provisions and rules based on the information provided by the applicant or gathered during the review process.

(5) The applicant may request reconsideration in writing no later than 30 days after the Director issues a decision denying an application.

Or. Admin. Code § 603-020-0021

DOA 23-2018, temporary adopt filed 08/30/2018, effective 08/30/2018 through 02/25/2019; DOA 4-2019, adopt filed 01/29/2019, effective2/1/2019

Statutory/Other Authority: ORS 315.176

Statutes/Other Implemented: ORS 315.176, 469B.403 & 561.275