OAR 330-070-0048
Administrative Process for Review and Revocation of the Tax-Credit Technician Status
(1)
If the department receives a complaint, the tax-credit technician and employing company must be notified and given an opportunity to respond.(a)
If the complaint relates to issues that the Construction Contractors Board (CCB) has authority to resolve, the complaint must be referred to the CCB for resolution. The CCB generally has authority to address construction, warranty claims or complaints involving dishonest or fraudulent conduct. Failure to comply with the order of the CCB must be grounds for revocation of tax-credit technician status.(b)
In all other cases, the department must evaluate the technician’s or employing company’s response and determine whether a violation occurred. The department must notify the technician and employing company of its determination and, if appropriate, the necessary remedy. The department must give the technician and employing company 30 days to remedy a violation. The department may grant the technician and employing company additional time where appropriate.(2)
If the technician and employing company do not take appropriate action within the time specified, the department may begin enforcement proceedings. An enforcement proceeding may be brought to revoke the tax-credit technician status, remove the company name from the department listing and to collect tax credit amounts.(3)
The department may commence an enforcement proceeding by sending the technician and employing company a notice of violation. The notice must describe the violation(s) and notify the technician and employing company of the proposed penalty (revocation or collection of tax credit amounts).(4)
Before the Director imposes a penalty, the technician and employing company must be given 21 days in which to request a hearing pursuant to ORS 183.310 (Definitions for chapter)-183.550 and the applicable Attorney General’s Uniform and Model Rules of Procedure. The hearing will be to contest the revocation of a system or technician tax credit status based on actions listed under OAR 330-070-0045 (Enforcement).(5)
Re-application: To reapply after the revocation of a technician tax credit status, the technician and employing company must prove to the satisfaction of the department that the problem causing revocation has been corrected. Revocation must be in effect for at least one year before that technician or employing company or any other firm with any of the same shareholders may reapply for status.
Source:
Rule 330-070-0048 — Administrative Process for Review and Revocation of the Tax-Credit Technician Status, https://secure.sos.state.or.us/oard/view.action?ruleNumber=330-070-0048.