OAR 735-176-0180
Tax Forgiveness of Biodiesel and Biodiesel Blends Made From Used Cooking Oil

(1)

To be eligible for the tax forgiveness in ORS 319.530 (Imposition of tax) (5), biodiesel must meet the requirements of ASTM D 6751 and be derived from 100% used cooking oil.

(2)

To be eligible for the tax forgiveness in ORS 319.530 (Imposition of tax) (5), petroleum-based diesel must be blended with a minimum 20 percent biodiesel, which meets the requirements of ASTM D 6751, and is derived from 100% used cooking oil.

(3)

To be eligible for the tax forgiveness in ORS 319.530 (Imposition of tax) (5), the fuel must be sold at a retail location, and must be placed in the fuel tank of a motor vehicle. Fleet fueling, bulk sales, and cardlock sales are not eligible.

(4)

To certify the biodiesel is derived from 100% used cooking oil, the bill of lading for the biodiesel shall include certification from the supplier that the biodiesel is derived from 100% used cooking oil as well as the location of the refinery where the biodiesel was manufactured.

Source: Rule 735-176-0180 — Tax Forgiveness of Biodiesel and Biodiesel Blends Made From Used Cooking Oil, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=735-176-0180.

Last Updated

Jun. 8, 2021

Rule 735-176-0180’s source at or​.us