ORS 469B.169
Suspension or revocation of certificate

  • forfeiture of tax credits
  • collection

(1)

Under the procedures for a contested case under ORS chapter 183, the Director of the State Department of Energy may order the suspension or revocation of the certificate issued under ORS 469B.161 (Final certification) if the director finds that:

(a)

The certification was obtained by fraud or misrepresentation;

(b)

The holder of the certificate or the operator of the facility has failed to construct or operate the facility in compliance with the plans, specifications and procedures in the certificate; or

(c)

The facility is no longer in operation.

(2)

As soon as the order of revocation under this section becomes final, the director shall notify the Department of Revenue, the facility owner, contract purchaser or lessee and any transferee under ORS 469B.148 (Transferability of facility tax credit) of the order of revocation.

(3)

If the certificate is ordered revoked pursuant to subsection (1)(a) of this section, all prior tax credits provided to the holder of the certificate by virtue of the certificate shall be forfeited and upon notification under subsection (2) of this section the Department of Revenue immediately shall proceed to collect those taxes not paid by the certificate holder as a result of the tax credits provided to the holder under ORS 315.354 (Energy conservation facilities).

(4)

Intentionally left blank —Ed.

(a)

The Department of Revenue shall have the benefit of all laws of this state pertaining to the collection of income and excise taxes and may proceed to collect the amounts described in subsection (3) of this section from the person that obtained certification from the State Department of Energy or any successor in interest to the business interests of that person. No assessment of tax shall be necessary and no statute of limitation shall preclude the collection of taxes described in this subsection.

(b)

For purposes of this subsection, a lender, bankruptcy trustee or other person that acquires an interest through bankruptcy or through foreclosure of a security interest is not considered to be a successor in interest to the business interests of the person that obtained certification from the State Department of Energy.

(5)

If the certificate is ordered revoked pursuant to subsection (1)(b) of this section, the certificate holder shall be denied any further relief under ORS 315.354 (Energy conservation facilities) in connection with the facility from and after the date that the order of revocation becomes final.

(6)

Notwithstanding subsections (1) to (5) of this section, a certificate or portion of a certificate held by a transferee under ORS 469B.148 (Transferability of facility tax credit) may not be considered revoked for purposes of the transferee, the tax credit allowable to the transferee under ORS 315.354 (Energy conservation facilities) may not be reduced and a transferee is not liable under subsections (3) and (4) of this section. [Formerly 469.225]

Source: Section 469B.169 — Suspension or revocation of certificate; forfeiture of tax credits; collection, https://www.­oregonlegislature.­gov/bills_laws/ors/ors469B.­html.

469B.100
Definitions for ORS 469B.100 to 469B.118
469B.103
Criteria
469B.106
Claim for tax credits
469B.112
Ineligible devices
469B.115
Performance assumptions and prescriptive measures for tax credits
469B.118
Forfeiture of tax credits
469B.130
Definitions for ORS 469B.130 to 469B.169 and 469B.171
469B.133
Policy
469B.136
Priority given to certain projects
469B.139
Criteria for high-performance homes, renewable energy systems, combined heat and power facilities and facilities using or producing renewable energy resources
469B.142
Annual limit to cost of facility eligible for tax credits
469B.145
Application for preliminary certification
469B.148
Transferability of facility tax credit
469B.151
Tax credit for rental housing units
469B.154
Transferability of rental housing unit tax credit
469B.157
Submissions for preliminary certification
469B.161
Final certification
469B.164
Fees for certification
469B.167
Certificate required for tax credits
469B.169
Suspension or revocation of certificate
469B.171
Assistance with facility purchase for investor-owned utility customers
469B.250
Definitions for ORS 469B.250 to 469B.265
469B.253
Application for grant
469B.256
Grant award
469B.259
Grant application fees
469B.262
Limitations on amount of potential tax credits for certified renewable energy development contributions
469B.265
Policies and procedures
469B.270
Definitions for ORS 315.331 and 469B.270 to 469B.306
469B.273
Preference given to certain projects
469B.276
Transferability of project tax credit
469B.279
Standards for energy conservation projects
469B.282
Limitation on amount receiving preliminary certification
469B.285
Application for preliminary certification
469B.288
Submissions for preliminary certification
469B.291
Final certification
469B.294
Fees for certification or recertification
469B.297
Certificate required for tax credits
469B.298
Recertification of eligibility
469B.300
Suspension or revocation of certificate or portion of certificate
469B.303
Limitations on amount of potential tax credits for energy conservation projects
469B.306
Policies and procedures
469B.320
Definitions for ORS 315.336 and 469B.320 to 469B.347
469B.323
Transferability of project tax credit
469B.326
Application for preliminary certification
469B.329
Submissions for preliminary certification
469B.332
Final certification
469B.335
Fees for certification
469B.338
Certificate required for tax credits
469B.341
Suspension or revocation of certificate or portion of certificate
469B.344
Limitation on amount of potential tax credits for transportation projects
469B.347
Policies and procedures
469B.400
Fuel blends and solid biofuels
469B.403
Biomass
469B.991
Civil penalty when contractor certificate revoked
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