OAR 340-016-0250
Truck Engine Tax Credits: Approval or Rejection Procedures

(1)

The DEQ will approve all qualifying truck engines within 45 days of the date that the taxpayer submits an application under the following conditions:

(a)

The applicant filed the application within the eligibility period provided by OAR 340-016-0210 (Truck Engine Tax Credits: Purpose); and

(b)

The taxpayer filed a complete application according to OAR 340-015-0230; and

(c)

The taxpayer purchased the truck from a dealer licensed with the Oregon Department of Motor Vehicles as a vehicle dealer on the date of purchase, or from a private party that is an Oregon resident.

(d)

The engine, the truck, and the applicant qualify for the credit according to the 2003 Laws; and

(e)

The engine has not previously been awarded a tax credit under OAR 340-016-0210 (Truck Engine Tax Credits: Purpose) through 0260; and

(f)

The program limitation has not expired for the current calendar year; and

(g)

The taxpayer limitation has not expired for the current calendar year.

(2)

The DEQ will:

(a)

Reject all truck engines that do not qualify for approval under section 1 of this rule; and

(b)

Provide the taxpayer with a written notice of the reason for the rejection within 45 days of the date that the taxpayer filed a complete application according to OAR 340-015-0230.

Source: Rule 340-016-0250 — Truck Engine Tax Credits: Approval or Rejection Procedures, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=340-016-0250.

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
Last Updated

Jun. 8, 2021

Rule 340-016-0250’s source at or​.us