OAR 340-017-0020
Procedures for Receiving Preliminary Tax Credit Certification


(1)

Filing of Application:

(a)

Any person proposing to apply for final certification of an investment made in Oregon to collect, transport or process reclaimed plastic or to manufacture a reclaimed plastic product pursuant to ORS 468.461 shall file an application for preliminary certification with the Department of Environmental Quality. The application shall be made on a form provided by the Department. The preliminary certificate need not be issued prior to construction for compliance with this requirement;

(b)

The investment must not be made until 30 days after an application is received by the Department unless the Department reviews the application and notifies the applicant that the application is complete. If the investment is made within 30 days after submitting the application and the Department has not notified the applicant that the application is complete, the application will be rejected by the Department;

(c)

The Commission may waive the filing of the preliminary application if it finds the filing inappropriate because special circumstances render the filing unreasonable and if it finds such investment would otherwise qualify for tax credit certification pursuant to ORS 468.451 to 468.491;

(d)

Within 30 days of the receipt of an application for preliminary certification, the Department shall request any additional information that applicant needs to submit in order for the application to be considered complete. The Department may require any other information necessary to determine whether the proposed investment is in accordance with Department statutes, rules and standards;

(e)

The application shall not be considered complete until the Department receives the information requested and notifies the applicant in writing that the application is complete and ready for processing. However, if the Department does not make a timely request pursuant to subsection (1)(d) of this rule, the application shall be deemed complete 30 days after receipt of the application.

(2)

Approval of Preliminary Certification:

(a)

If the Department determines that the proposed investment is eligible, it shall within 60 days of receipt of a completed application issue a preliminary certificate approving the investment. The preliminary certificate does not include a determination of the full extent to which a facility is eligible for tax credit;

(b)

If within 60 days of the receipt of a completed application, the Department fails to issue a preliminary certificate of approval and the Commission fails to issue an order denying certification, the preliminary certificate shall be considered to have been issued;

(c)

Issuance of a preliminary tax credit certification does not guarantee final tax credit certification.

(3)

Denial of Preliminary Certification:

(a)

If the Department determines that the investment does not comply with the Department statutes, rules and standards, the Commission shall issue an order denying certification within 60 days of receipt of a completed application;

(b)

Notice of the Department’s recommended action to deny an application shall be mailed to the applicant at least seven calendar days before the Commission meeting where the application will be considered unless the applicant waives the notice requirement in writing.

(4)

Appeal: Within 20 days from the date of mailing of the order, the applicant may demand a hearing. The demand shall be in writing, shall state the grounds for hearing and shall be mailed to the Director of the Department. The hearing shall be conducted in accordance with the applicable provisions of ORS 183.310 (Definitions for chapter) to 183.550.

Source: Rule 340-017-0020 — Procedures for Receiving Preliminary Tax Credit Certification, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=340-017-0020.

Last Updated

Jun. 8, 2021

Rule 340-017-0020’s source at or​.us