Or. Admin. R. 741-030-0020 - Definitions

For the purposes of this division of administrative rules, the following terms shall have the following definitions, unless the context clearly indicates otherwise:

(1) "Department" is as defined in ORS 184.610(2).

(2) "Director" is as defined in ORS 184.610(3).

(3) "Main line track" means a segment of track used for the movement of trains between the initial and final terminals of a railroad.

(4) "Program" means the Short Line Railroad Rehabilitation Tax Credit program as authorized by ORS 315.591 - 315.603 and implemented by Chapter 741, Division 30 of the administrative rules to administer the Short Line Rehabilitation Tax Credit.

(5) "Infrastructure" includes items listed in ORS 315.591(1) and also includes signals, tunnels, structures, and other ancillary items adjacent to the main line track, sidings, or industrial leads.

(6) "Person" is as defined in ORS 174.100(6).

(7) "Short line railroad rehabilitation project costs" is as defined in ORS 315.591(4).

(8) "Short line railroad" is as defined in ORS 315.591(2).

(9) "Costs that are directly related to the work necessary to maintain, reconstruct or replace infrastructure" include costs for materials, labor, and equipment. It does not include fees or costs imposed by the Department for work relating to the preliminary or final certification process.

(10) "Short line railroad track" means an applicant's main line track within the state of Oregon.

(11) "Tier I short line railroad" is as defined in ORS 315.591(5).

(12) "Tier II short line railroad" is as defined in ORS 315.591(6).

Notes

Or. Admin. R. 741-030-0020

RD 1-2019, temporary adopt filed 12/17/2019, effective 1/1/2020 through 6/28/2020; RD 1-2020, adopt filed 05/28/2020, effective 5/28/2020; RD 4-2021, minor correction filed 12/16/2021, effective 12/16/2021; RD 14-2021, minor correction filed 12/16/2021, effective 12/16/2021

Statutory/Other Authority: ORS 184.619, 823.011, 315.593, 315.597

Statutes/Other Implemented: ORS 315.591 - 315.603