OAR 340-016-0260
Truck Engine Tax Credits: Procedures for Reconsideration and Review

If, for any reason, the taxpayer is dissatisfied with DEQ’s rejection of a truck engine for the credit according to OAR 340-016-050(2), the taxpayer may appeal the rejection.

(1)

The taxpayer may request within 45 days of the date on the rejection notice that:

(a)

The DEQ re-evaluate the rejection. The taxpayer must provide additional information in writing for the DEQ to re-evaluate the rejection; or

(b)

The Environmental Quality Commission hears the taxpayer’s case at one of its regularly scheduled meetings. The Environmental Quality Commission will issue an order providing the taxpayer with written notice of its action and a concise statement of the findings and reasons by registered or certified mail within 45 days of the decision.

(2)

If the taxpayer is dissatisfied with the Environmental Quality Commission’s order under section (1)(b) of this rule then the taxpayer may appeal from the order as provided in ORS 468.110 (Appeal) and 183.384 as an order in other than a contested case.

Source: Rule 340-016-0260 — Truck Engine Tax Credits: Procedures for Reconsideration and Review, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=340-016-0260.

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 340-016-0260’s source at or​.us