Or. Admin. Code § 603-020-0021 - Certification and Denial
(1) If the
department approves an application, the Director will issue a certificate to
the applicant identifying the name of the certificate holder, and the amount of
the tax credit certified.
(a) The amount of
tax credit certified will be based on the amount of wet ton of bovine manure
that was collected for biofuel production or used for biofuel production in
Oregon as provided in OAR 603-020-0021(2)(h).
(b) Tax credit certificates will be issued
for the tax year the bovine manure that is produced by a bovine manure producer
or collected by a bovine manure collector is produced or collected.
(2) The department may adjust the
amount of tax credit certified from the applied amount if miscalculations,
inconsistencies or errors are found during the technical review.
(3) The department may review the bovine
manure origination, production or collection activities, or the operating
activities of the bovine manure producer and/or
collector.On-site review of the production and/or collection
of the bovine manure for the purposes of this tax credit may be completed by
the department. The information gathered during a review may be used to
determine if the application complies with applicable statutory provisions and
rules.
(4) If the department does
not approve an application, the Director will provide written notice of denial,
including a statement of the findings and reasons for the denial, by
first-class mail. The department may deny the application if:
(a) The application does not comply with
applicable statutory provisions and rules;
(b) The applicant does not provide
information requested by the department within 30 days from date of request;
(c) The application is not
eligible for the tax credit, or the department cannot determine the amount of
bovine manure that is used as biofuel or produce biofuel; or
(d) The department is unable to determine
whether the application complies with applicable statutory provisions and rules
based on the information provided by the applicant or gathered during the
review process.
(5) The
applicant may request reconsideration in writing no later than 30 days after
the Director issues a decision denying an application.
Notes
Statutory/Other Authority: ORS 315.176
Statutes/Other Implemented: ORS 315.176, 469B.403 & 561.275
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