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, the biomass, and the amount of the tax credit certified.
(a)The amount of tax credit certified will be determined by multiplying the amount of eligible biomass delivered to a biofuel producer by the applicable tax credit rate found in ORS 469B.403 (Biomass).
(b)Except for oil seed crops, tax credit certificates will be issued for the tax year the biomass is delivered to a biofuel producer for use in Oregon. Tax credit certificates for the production of oil seed crops used to produce biofuel will be issued for the tax year in which the oil seeds are delivered to an oil seed processor. The department will not certify tax credits for agricultural producers that produce oil seeds until documentation indicating the oil has been used in Oregon to produce biofuel is provided in accordance with these rules.
(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)If multiple types of eligible biomass are included in a load that is appropriately documented under these rules, the department will apply the lowest credit rate associated with the biomass in determining the amount of certified credit for the entire load of eligible biomass.
(4)The department may review the biomass origination, production or collection activities, or the operating activities of the biofuel producer. The information gathered during a review may be used to determine if the application complies with applicable statutory provisions and rules.
(5)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 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 for biomass that is not eligible for the tax credit, or the department cannot determine the amount of eligible biomass that is co-mingled or combined with biomass that is not eligible; 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.
(6)The applicant may request reconsideration in writing no later than 60 days after the Director issues a decision denying an application.
Rule 330-170-0060 — Certification and Denial,