OAR 340-016-0220
Truck Engine Tax Credits: Definitions

(1)

“DEQ” means the Department of Environmental Quality.

(2)

“The 2003 Laws” means Oregon Laws 2003, Chapter 618, Sections 28 through 32 as reprinted in a note following ORS 315.356 (Other grants as offset to cost of energy conservation facility).

(3)

“Program limitation” means the maximum amount of $500,000 that DEQ may approve in tax credits for all taxpayers in any one calendar year as provided by Section 29(3) of the 2003 Laws.

(4)

“Tax credit” or “credit” means the truck engine tax credit or the amount of the truck engine tax credit.

(5)

“Taxpayer limitation” means the maximum amount of $80,000 in tax credits that DEQ may approve for one taxpayer in any one calendar year as provided by Section 28(3) of the 2003 Laws.

Source: Rule 340-016-0220 — Truck Engine Tax Credits: Definitions, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=340-016-0220 (accessed May 26, 2025).

340–016–0005
Purpose 340–016–0007
Facilities certified under the 1999 Edition 340–016–0009
Certification of wood chippers 340–016–0010
Definitions 340–016–0055
Application Procedures 340–016–0060
Eligibility 340–016–0065
Fees 340–016–0070
Determining the Facility Cost 340–016–0075
Determination of Portion of Facility Cost Allocable to Pollution Control 340–016–0080
Certification 340–016–0088
Subdelegation of Certificate Administration 340–016–0210
Truck Engine Tax Credits: Purpose 340–016–0220
Truck Engine Tax Credits: Definitions 340–016–0230
Truck Engine Tax Credits: Application Procedures 340–016–0240
Truck Engine Tax Credits: Allocating the Limitations 340–016–0250
Truck Engine Tax Credits: Approval or Rejection Procedures 340–016–0260
Truck Engine Tax Credits: Procedures for Reconsideration and Review 340–016–0270
Clean Diesel Report and Retrofit Tax Credits: Purpose and Scope 340–016–0280
Clean Diesel Report and Retrofit Tax Credits: Definitions 340–016–0290
Clean Diesel Report and Retrofit Tax Credits: Standards for a Qualifying Repower or Retrofit 340–016–0300
Clean Diesel Report and Retrofit Tax Credits: Application Procedures 340–016–0310
Clean Diesel Report and Retrofit Tax Credits: Tax Credit Cost Certification Letter 340–016–0320
Clean Diesel Report and Retrofit Tax Credits: Allocating the Limitations 340–016–0330
Clean Diesel Report and Retrofit Tax Credits: Application Approval or Denial Procedures 340–016–0340
Clean Diesel Report and Retrofit Tax Credits: Procedures for Reconsideration and Review of Denial

May 26, 2025

Rule 340-016-0220's source at or​.us