(1)Actions that are cause for revocation of a residential alternate energy tax credit:
(a)A system certification may be revoked pursuant to ORS 469B.118 (Forfeiture of tax credits) if the Director finds any of the following:
(A)The applicant obtained the system certification as a result of misrepresentation.
(B)The AED has not been installed or operated in substantial compliance with the plans, specifications or procedures specified in the application or certificate, such as:
(i)Failure to follow applicable standards;
(ii)Failure to comply with required codes or obtain required permits or inspections;
(iii)Return of the AED to the seller or installer for a refund; or
(iv)Sale or removal of the device so that it no longer operates on the property of the applicant.
(C)The applicant refuses to allow the department to inspect the AED after a reasonable written request by the department. A reasonable request must allow applicant to choose a day within three weeks of the request from the department.
(b)Following revocation, the applicant will forfeit the tax credit, and the Oregon Department of Revenue will proceed to collect any taxes not paid by the taxpayer because of this credit.
(2)A technician’s tax credit status may be revoked pursuant to ORS 469B.118 (Forfeiture of tax credits) if the Director finds that:
(a)The system or tax-credit technician status was obtained by fraud or misrepresentation by the technician. The Director may find that fraud or misrepresentation occurred if false statements were made regarding the technician’s licenses held, products or warranties carried by the tax-credit technician’s employing company, the company’s range of product cost, personnel employed in the business, or any other item in the application for technician tax credit status as defined in OAR 330-070-0026 (Tax-Credit Technician).
(b)The technician’s performance regarding sales or installation of the alternative energy device for which the technician is issued a tax credit certificate under ORS 469B.106 (Claim for tax credits) does not meet industry standards. The Director may find that the technician’s performance does not meet industry standards under any one or more of the following conditions:
(A)The technician or employing company is not registered with the Construction Contractors Board or does not carry the required level of insurance, licensure or bonding.
(B)The technician or employing company fails to obtain the required state, federal or local permits required to install the AED as defined in OAR 330-070-0040 (Other Rules and Regulations).
(C)The technician fails to install the AED system in compliance with standards adopted under OAR 330-070-0059 (Solar Swimming Pool, Spa and Hot Tub AEDs) through 330-070-0097 (Electricity Producing AEDs).
(D)The technician fails to install the AED system to comply with manufacturers’ published specifications.
(E)The technician or employing company fail to honor contract provisions when there is no legitimate excuse for nonperformance of the obligation.
(F)The technician or employing company fail to honor a warranty that they are contractually obligated to perform.
(G)The technician or employing company fail to make corrections to remedy failure to comply with paragraphs (A) through (F) of this subsection, as requested by the department, within 30 days of written notification from the department of the problem, unless a time extension is granted by the department.
(H)A tax credit for an AED sold or installed under the tax-credit technician status is ordered revoked under subsection (2)(a) of this rule.
(I)Information indicates that the AEDs installed under the tax-credit technician status or the employing company do not meet eligibility requirements.
(c)The technician or employing company has misrepresented to the customer either the tax credit program or the nature or quality of the alternative energy device. The Director may find that the technician or employing company has misrepresented the tax credit program or the AED under any of the following conditions:
(A)The technician or employing company has provided false or misleading information to the customer regarding the availability of the tax credit, amount and nature of the tax credit, procedures for tax credit application, eligibility standards for credit, or any other misleading information about the program implemented under ORS 469B.100 (Definitions for ORS 469B.100 to 469B.118) through 469B.118 (Forfeiture of tax credits).
(B)The technician or employing company has misrepresented the nature of the performance of the AED or claimed savings in excess of those on an energy savings chart without providing accurate calculations to the customer and to the department to substantiate the energy savings. For geothermal systems, the technician or employing company has claimed savings higher than other units of similar efficiency.
(C)The technician or employing company has misrepresented the cost of a system. For example, the technician or employing company omits costs in the contract for features necessary for basic installation and/or operation of the system and/or costs to comply with the AED eligibility under ORS 469B.100 (Definitions for ORS 469B.100 to 469B.118) through 469B.118 (Forfeiture of tax credits).
(D)The technician or employing company has misrepresented a competitor’s product or service.
(E)The technician or employing company fails to make corrections requested in writing to the department to remedy violations of (A)–(D) of this subsection within 30 days, unless more time is allowed by the department.
(F)The technician or employing company fails to remedy the construction and/or warranty claim as directed by order of the Construction Contractors Board.
Rule 330-070-0045 — Enforcement,