(1)An alternative fuel vehicle project must be completed and operating prior to applying for a final certification. An applicant must submit a request for an amendment prior to issuance of the final certification.
(2)The department will not review applications for final certification received after the expiration of the preliminary certification or without the final review fee. A preliminary certification remains valid for a period of three calendar years after the date the department issues the original preliminary certification or until the sunset of the program, whichever comes first.
(3)The applicant must submit the application on the current department-issued form and all sections must be completed.
(4)The department will review the application, and may conduct an inspection, to verify:
(a)That the alternative fuel vehicle project is complete and operating.
(b)Compliance with statute, rules and the preliminary certification.
(c)Compliance with state and local regulations, including required licenses and permits.
(d)The lease or rental agreement if the infrastructure is leased or rented.
(e)That applicable fuel taxes and property taxes for the project location are current.
(f)That the alternative fuel vehicle project will be maintained and operated for at least five years by the project owner.
(g)The total project costs for acquisition of the project were paid in full.
(A)A certified public accountant must attest to the total project cost, or if the total project cost is less than $50,000, the applicant must submit copies of receipts for the project.
(i)The certified public accountant cannot be the project owner, nor permanently employed by the project owner or pass-through partner.
(ii)Receipts for proof of payment may include canceled checks, credit card statements, binding contracts and agreements.
(B)The application must demonstrate that contract and loan agreements directly related to the project are not in default.
(C)The application must include information regarding all incentives, regardless of source, applied for or received in connection with the project.
(D)For a capital lease, applicant must submit a copy of the lease and demonstrate that lease payments directly related to the project are not in default.
(E)Applicants must provide itemized documentation of the installed alternative fuel vehicle project. A detailed invoice or the public accountant’s attestation may be sufficient documentation.
(h)Other information the director considers necessary.
(5)If an application for final certification does not include all information needed to complete the final certification review, the department may ask the applicant, in writing, to submit additional information. If the department does not receive the requested information within 30 calendar days of the date of the notice requesting additional information, the department may deny the application for final certification.
(6)Applicants may not receive multiple tax credit certifications from the department for the same transportation project.
(7)The department will notify the applicant, in writing, if the department denies the application during final review. An applicant may submit a written request for reconsideration within 60 days after the department issues a decision on a final certification.
(8)The department will issue a final certification upon verification that the alternative fuel vehicle project is complete and that the project complies with statute, rules, the preliminary certification and any other applicable requirements.
(a)The department may issue a credit up to 35 percent of the certified cost. The department may certify a lesser tax credit amount than approved in the preliminary certificate, but may not certify a greater amount.
(b)The sum of any incentives, grants, credits or other public funds and the tax credit may not exceed total project costs.
(9)The department will send a written notification to applicants of its decision whether to issue a final certification within 60 days from the department receives a complete application for final certification. If more than 60 days pass from the date the department receives a complete application and the applicant has not received a written decision from the department, then the application is rejected and no further action will be taken. Any time required to provide additional information as provided in OAR 330-220-0100 (Final Certification)(5) is not included in this 60 day period.
(10)For purposes of administering the sunset of the alternative fuel vehicle transportation tax credit program under Oregon Laws 2011, chapter 730, section 54:
(a)The department must receive a complete application for final certification prior to the end of the 2017 tax year of the applicant.
(b)For applicants who choose to use the pass-through or transfer process, the entity purchasing the credit must pay for the tax credit prior to the end of its 2017 tax year.
Rule 330-220-0100 — Final Certification,