Applicants requesting a Biomass Producer or Collector Tax Credit must apply on
the department approved form. The form must include the following information:
(a) The name of the applicant, address, phone
number and email;
applicant's federal tax identification number or social security number, which
may be shared with the Oregon Department of Revenue to facilitate the
administration of state tax law;
(c) A description of the quantity and type of
biomass produced or collected;
The name of the biofuel producer that received the biomass for use as biofuel
or to produce biofuel;
applicant's certification statement; and
(f) The name, address, email address and
telephone number of the responsible party for the applicant.
In addition to the information
on the form, the applicant must provide all of the following information
related to the amount of biomass claimed in the application:
(a) Evidence that the agricultural producer
or biomass collector held title to the biomass at the time the biomass was
delivered. Evidence of title that may be satisfactory to the department,
includes, but is not limited to: contracts, receipts, settlement sheets.
(b) Documentation indicating the
origination of the biomass, such as the physical address; township, range,
section and quarter/quarter section; or other specific geographic
A summary or
settlement sheet for each shipment received by the biofuel producer. Each
summary or settlement sheet must include the following:
(A) The name and address of the biofuel
producer to which the biomass was delivered;
(B) The date of delivery for each shipment of
(C) The type of biomass
included in each shipment and the applicable tax credit rate for each shipment;
(D) The amount of biomass
delivered in each shipment;
The delivered price for each shipment of biomass, including the dry ton payment
rate if applicable;
(F) The weight
ticket number or a similar unique identifier for each shipment; and
(G) For woody biomass and vegetative biomass
from agricultural crops, the dry ton weight equivalent of the actual tonnage in
each shipment, calculated in a manner acceptable to the department.
(d) A receipt of qualifying
biomass that includes the type of biomass, name and address of biomass producer
or collector, name and address of the person receiving the biomass from the
applicant, type of biofuel facility, dates delivered, amount of biomass
received and a statement attesting to the receipt and use of biomass. An
applicant may complete the department approved Receipt of Qualifying Biomass
form or provide a receipt satisfactory to the department.
(e) All calculations used to convert one
measure of the biomass to another measure and source references for the
calculations and all variables.
(f) An application fee of $100 plus 3.8
percent of the total amount of tax credit.
(g) If eligible biomass is stored or
aggregated with other biomass or materials after the initial production or
collection activities and prior to delivery to a biofuel producer, the biomass
producer or collector must provide detailed records certifying the amount and
source of each type of biomass.
Agricultural producers or biomass collectors that produce or collect animal
manure must use the department approved worksheet or the following formula to
calculate the amount of eligible manure:
A x b x c / 2000; where:
(i) A is equal to
the number of 1,000 pound animal units contributing manure during the
(ii) B is equal to the
average animal manure production value from the Natural Resources Conservation
Service Agricultural Waste Management Field Handbook Revision 2, March 2008,
(iii) C is equal to the number
of days in the period.
The following documentation must be
included with the application:
(i) The log of
animal numbers and calculation of 1,000 pound animal units: [Number of animals
contributing manure, by classification, (conduct a separate calculation for
milkers, dry cows, heifers, calves)] multiplied by [the average lbs./1,000] =
number of 1,000 pound animal units;
(ii) Documentation indicating the manure was
used or is to be used as biofuel in Oregon or to produce biofuel in Oregon; and
(iii) A copy of the Oregon
Confined Animal Feeding Operation (CAFO) National Pollutant Discharge
Elimination System (NPDES) General Permit Summary; and
(iv) The most recent Oregon Confined Animal
Feeding Operation (CAFO) National Pollutant Discharge Elimination System
(NPDES) General Permit Annual Report.
When it is not practicable to produce
weight tickets for deliveries to a biofuel producer, agricultural producers
that produce oil seed crops, grain crops, grass, wheat, straw or other
vegetative biomass must include the following records with their application:
Documentation demonstrating the quantity
of biomass produced, which must include one or more of the following:
(i) Acreage report(s) or yield data submitted
to the United States Department of Agriculture;
(ii) Crop insurance records of acreage
planted and quantity harvested of biofuel crop; or
(iii) Additional documentation showing the
actual yields of the biomass crop.
(B) Receipts or equivalent documentation
indicating the biomass was used or is to be used as biofuel in Oregon, or to
the applicant is transferring biomass that cannot be weighed or calculated, the
applicant must supply documentation indicating the amount of biomass as
measured by metering equipment or a similar device.
(A) Applicants must provide documentation,
including manufacturer's specifications that indicate the measurements are
accurate and reliable.
Metering equipment or similar devices must be calibrated according to the
manufacturer's specifications and the calibration records must be maintained
for a period of no less than five years.
(3) The department may require the applicant
to provide further information to complete a review of the application and
verify compliance with statute and these rules. This information may include,
but is not limited to, demonstration that the biomass is used as biofuel in an
eligible manner. The department will notify the applicant in writing requesting
additional information. If the department does not receive the requested
information within 30 calendar days of the date of the notice, the department
may deny the application.
(4) If a
biomass collector requests a tax credit in place of the agricultural producer
that produced the biomass, the application must include a signed statement from
the agricultural producer that they are aware the biomass collector will be
applying for the credit and that the agricultural producer will not apply for a
tax credit for the same unit of biomass.
(5) Applications must be received within 60
days following the end of the applicant's tax year during which the biomass is
delivered to a biofuel producer. Applications received after this date will be
returned and any application fee will be fully refunded.
(6) The department may refund up to 75
percent of the application fee if the application is withdrawn prior to review
by the department. Only refunds that are $100 or greater will be issued.
(7) The department may require the
applicant to pay reasonable costs, not to exceed actual costs, incurred in
connection with reviewing the application that exceed the original application
fee and which the Director determines are incurred solely in connection with
processing the application. The department shall advise the applicant of any
additional costs the applicant must pay before the department incurs the