OAR 340-016-0230
Truck Engine Tax Credits: Application Procedures
(1)
Any Oregon taxpayer may submit an application to the DEQ after purchasing a qualifying engine and within the eligibility period provided by OAR 340-016-0210 (Truck Engine Tax Credits: Purpose).(2)
The taxpayer must apply for the tax credit on the form prescribed by DEQ.(3)
The taxpayer may submit more than one application in a calendar year.(4)
A single application may include more than one truck engine.(5)
The taxpayer must file a complete application that includes all of the following elements:(a)
The taxpayer’s name, contact information, and taxpayer identification number;(b)
The number of trucks owned prior to purchasing the engines claimed on the application;(c)
Proof of purchase for each truck engine claimed on the application. The proof of purchase must include the:(A)
Purchase date;(B)
Seller’s name, address, location of the sale, and contact information;(C)
Taxpayer’s name that is identical to the name on the application; and(D)
Vehicle identification number of the truck with the claimed engine;(d)
A copy of the Oregon Department of Transportation registration cab card;(e)
The engine manufacturer, the engine serial number, and the federal Environmental Protection Agency diesel engine family number;(f)
The taxpayer’s signature;(g)
Other information as requested; and(h)
The nonrefundable application fee of $50 for each engine claimed on the application; and(i)
Other information required on the application form.(6)
An incomplete application is not eligible for an allocation of the limitation provided by ORS 340-016-0240 (Truck Engine Tax Credits: Allocating the Limitations) until the date that the taxpayer completes the application.(7)
The DEQ will notify the taxpayer within 14 days after receiving the application if the application is incomplete. The notification will:(a)
Request the missing information;(b)
Provide the taxpayer with the opportunity to submit additional information or make corrections; and(c)
Inform the taxpayer of the filing and allocation status provided by ORS 340-016-0240 (Truck Engine Tax Credits: Allocating the Limitations).(8)
DEQ may request other information to determine if the engine, the truck, and the applicant qualify for the credit according to the 2003 Laws.(9)
DEQ will file, but will not process, applications that exceed the program limitation and the taxpayer limitation.(10)
DEQ may not accept an application for a truck engine that has previously been issued a truck engine tax credit.
Source:
Rule 340-016-0230 — Truck Engine Tax Credits: Application Procedures, https://secure.sos.state.or.us/oard/view.action?ruleNumber=340-016-0230.