OAR 150-315-0142
Pollution Control Facilities: Information to be Furnished Upon Request

Upon request of the department, each taxpayer claiming a pollution control facility tax credit shall provide a statement containing the following information for each facility:

(1)

The certificate serial number assigned under ORS 468.170 (Action on application).

(2)

The computation of the amount of the tax credit allowable for the tax year covered by the return. For each facility show:

(a)

The actual cost certified;

(b)

The portion of actual cost allocable to pollution control and the percentage of cost available as a credit for the current year;

(c)

The amount of credit claimed for the current year;

(d)

The total amount of credit claimed for this facility on prior returns.

(3)

The amount and computation of each carry-over credit claimed under ORS 315.304 (Pollution control facilities) as to each facility. In computing the tax credit attributable to a particular facility, the taxpayer may have to apportion the total credit used in a particular year to each separate certification of a facility or facilities. Where a part of a facility or of a group of facilities under one certificate has been sold, exchanged, or otherwise disposed of, appropriate adjustments must be made for the total prior credits claimed.

(4)

The date of erection, construction, or installation.

(5)

The facts showing compliance with the requirements of ORS 315.304 (Pollution control facilities) as to ownership (or purchase under contract), lease, conduct of the trade or business under agreement, or having a beneficial interest in a resource recovery facility. A copy of the certificate issued by the Department of Environmental Quality and copies of agreements for the conduct of a trade or business shall be attached to the statement.

Source: Rule 150-315-0142 — Pollution Control Facilities: Information to be Furnished Upon Request, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-315-0142.

150‑315‑0005
Tax credit uniformity transfer provisions 150‑315‑0010
Claim of Right Credit 150‑315‑0012
Qualified Reforestation Costs 150‑315‑0014
Procedure for Claiming the Reforestation Credit 150‑315‑0016
Change of Ownership 150‑315‑0018
Reforestation Credit: Reasons Beyond the Taxpayer’s Control 150‑315‑0040
Fish Screening Device Credit 150‑315‑0050
Transfer of Biomass Credit 150‑315‑0060
Crop Gleaning Credit: Information Required 150‑315‑0065
Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture 150‑315‑0070
Agriculture Workforce Housing Credit 150‑315‑0100
Child Care Division Contribution Credit 150‑315‑0110
Scholarship Tax Credit 150‑315‑0121
Working Family Household and Dependent Care Credit 150‑315‑0125
Working Family Household and Dependent Care Penalty 150‑315‑0140
Pollution Control Facilities: Types of Facilities Eligible for Certification 150‑315‑0142
Pollution Control Facilities: Information to be Furnished Upon Request 150‑315‑0144
Pollution Control Facilities: Computation of Credit 150‑315‑0146
Pollution Control Facilities: To Whom Is Credit Allowable 150‑315‑0148
Pollution Control Facilities: Years in Which Credit May Be Claimed 150‑315‑0150
Pollution Control Facilities: Transfer of Facilities 150‑315‑0152
Pollution Control Facilities: Tax Credit Carry Forward 150‑315‑0154
Pollution Control Facilities: Adjustment of Basis 150‑315‑0170
Business Energy Tax Credit: Transfer of Facilities 150‑315‑0180
Oregon Tax Credit Auctions
Last Updated

Jun. 8, 2021

Rule 150-315-0142’s source at or​.us