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The Oregon Administrative Rules contain OARs filed through April 15, 2017
 
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DEPARTMENT OF ENERGY

 

DIVISION 220

ALTERNATIVE FUEL VEHICLE INFRASTRUCTURE ENERGY INCENTIVE PROGRAM

330-220-0000

Applicability of Rules in OAR 330, division 220

(1) These rules implement the incentives program for alternative fuel vehicle projects established in ORS 315.336 and 469B.320 to 469B.347. The rules also provide procedures for submission, agency review and selection of alternative fuel vehicle projects for preliminary and final certification of tax credits.

(2) These rules apply to all applications and certifications for tax credits for alternative fuel vehicle projects as governed by ORS 315.336 and 469B.320 to 469B.347.

Stat. Auth.: ORS 469.040, 469B.326, 469B.332, 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 7-2014, f. 10-10-14, cert. ef. 1-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

330-220-0010

Definitions

For the purposes of this division, the following definitions apply:

(1) “Acquisition” includes:

(a) For an alternative fuel vehicle infrastructure project, installation or construction of a facility for mixing, storing, compressing or dispensing fuels for alternative fuel vehicles, and any other necessary and reasonable equipment.

(b) For an alternative fuel vehicle fleet project, the replacement of two or more vehicles that are not used primarily for personal, family or household purposes, with vehicles that are modified or acquired directly from the factory and that:

(A) Use an alternative fuel, including electricity, biofuel, gasohol with at least 20 percent denatured alcohol content, hydrogen, Hythane, methane, methanol, natural gas, propane or any other fuel approved by the Director of the State Department of Energy as an alternative fuel; and

(B) Produce lower exhaust emissions, or are more energy efficient, than equivalent vehicles fueled by gasoline or diesel.

(2) “Alternative Fuel” means a motor vehicle fuel, other than petroleum gasoline or diesel, certified by the U.S. Environmental Protection Agency for roadway use that results in equivalent or lower exhaust emissions or higher energy efficiency when used. Alternative fuels include electricity, biofuels, hydrogen, Hythane, methane, methanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas (propane), renewable diesel, butanol and other fuels the director allows. Blends of these alternative fuels with conventional fuels will only be considered an alternative fuel under these rules when the concentration of the alternative fuel is 20 percent of the entire volume of the blended fuel or greater. Hydrated fuels must have water content of 10 percent of the entire volume of the blended fuel or greater to be considered eligible as an alternative fuel under these rules.

(3) “Alternative fuel vehicle project” has the meaning given in ORS 469B.320.

(4) “Applicant” means a person who has applied for or who has received a preliminary certificate for a transportation energy incentives program tax credit.

(5) “Capital lease” means a fixed-term lease where the lessee records the leased vehicle as assets and is eligible to claim depreciation on those vehicles for tax purposes.

(6) “Certified cost” means the cost determined by the department during the review of final application, used as the basis for calculating the tax credit documented on the final certificate.

(7) “Cost” has the meaning given in ORS 469B.320 including:

(a) For an alternative fuel vehicle infrastructure project, the capital expenditures to acquire, erect, design, build, convert, or install a project.

(b) For an alternative fuel vehicle fleet project, the:

(A) Expenditures necessary to convert two or more existing vehicles into alternative fuel vehicles,

(B) Incremental expenditures to acquire two or more replacement alternative fuel vehicles, or

(C) For class 8 tractors, the incremental expenditure to acquire two or more replacement alternative fuel vehicles as determined and stated by the department in an Opportunity Announcement.

(8) “Department” means the Oregon Department of Energy.

(9) “Director” means the director of the department.

(10) “Incremental expenditure” means the difference between the cost of an alternative fuel vehicle and a comparable traditional fuel vehicle, or an amount determined by the department as defined in OAR 330-220-0010(7)(b)(C).

(11) “Natural gas” means a gaseous fuel comprised primarily of methane derived from either hydro-carbon based or renewable sources, which can be used as a transportation fuel.

(12) “Opportunity period” means the timeframe specified in an Opportunity Announcement for the department to accept applications for alternative fuel vehicle projects.

(13) “Qualifying cost” means the amount of the alternative fuel vehicle project’s proposed cost that may be eligible for the program.

(14) “Replacement” or “replaced” means either:

(a) The removal of existing fleet vehicles and substitution of new alternative fuel vehicles, or

(b) Conversion of the fuel system of existing fleet vehicles to use alternative fuels.

(15) “Total project cost” means all costs directly associated with an alternative fuel vehicle project, including costs that are not qualifying costs.

Stat. Auth.: ORS 469.040, 469B.326, 469B.332, 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 7-2014, f. 10-10-14, cert. ef. 1-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

330-220-0020

Opportunity Announcement

(1) The department will announce the availability of tax credits for alternative fuel vehicle projects by issuing an Opportunity Announcement.

(2) The department will continually monitor the allocation of tax credits to ensure that the total amount of potential tax credits does not exceed the tax credit cap specified in ORS 469B.344.

(3) If the cumulative total of all tax credits awarded under the Opportunity Announcement is less than the total amount of tax credits available, the department may reallocate the balance to a future Opportunity Announcement.

(4) The Opportunity Announcement will include the following information:

(a) Objectives for the opportunity period;

(b) The approximate amount of tax credits available;

(c) Application requirements, as defined in OAR 330-220-0050;

(d) Dates of the application opportunity period;

(e) Instructions and directions to the required application forms and materials;

(f) Minimum technical standards;

(g) The process the department will use to allocate tax credits;

(h) For alternative fuel vehicle fleet projects, a list of eligible on-road vehicle types;

(i) For alternative fuel vehicle fleet projects, a maximum percentage of potential tax credit available an applicant may obtain during an opportunity period;

(j) For class 8 tractors, the incremental expenditure upon which to base the tax credit;

(k) Required percentage of fleet miles driven in state on an annual basis;

(L) The date of the sunset of the program; and

(m) Other information the department considers necessary.

(5) The department may increase the amount of tax credits available for an Opportunity Announcement.

Stat. Auth.: ORS 469.040, 469B.326, 469B.332, 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 7-2014, f. 10-10-14, cert. ef. 1-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

330-220-0030

Preliminary Certification Application

(1) Any person may apply for a preliminary certification by submitting a complete preliminary certification application. The application must meet requirements provided by applicable statutes, these rules and the current Opportunity Announcement.

(a) The application must be in the form specified in the Opportunity Announcement and these rules.

(b) An applicant must submit a complete application during the opportunity period. For the purposes of this rule, the department considers an application “submitted” when the department receives the application.

(c) The department will not review applications received outside of an opportunity period and will return the application fee received.

(2) The application must be accompanied by the application fee specified in these rules. The department will not process applications received without fee payment.

(3) The application must include the following information, unless the department specifies otherwise in the Opportunity Announcement.

(a) The name of the applicant.

(A) If the applicant is a partnership, joint venture or association, the application must include the names of each person participating in the partnership, joint venture or association. The department may use this information to ensure compliance with ORS 469B.329.

(B) If the applicant is a corporation or limited liability company, the application must include the name of the corporation or LLC and its parent corporations, members and any close affiliates or subsidiaries. The department may use this information to ensure compliance with ORS 469B.329.

(C) If the applicant is a public or governmental entity, the application must include written authorization from the entity’s governing body allowing submission of the application.

(b) The name, address, email address and telephone number of the responsible party for the applicant.

(c) The 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.

(d) A statement verifying that the applicant will be the owner, contract purchaser or lessee of the alternative fuel vehicle project at the time of acquisition of the project.

(e) A description of the personnel and teams that will be working on project development, implementation and operation.

(f) If the applicant has received final certification of tax credits or payment of grants issued by the department within the last 5 years, the application must contain a statement affirming the operational status of the projects awarded such grants or tax credits.

(g) The location of the alternative fuel vehicle project.

(h) A statement explaining the amount by which use of the alternative fuel vehicle project will displace petroleum fuel.

(i) A statement of compliance with applicable state and local regulations and that the applicant will obtain required licenses and permits.

(j) The number and type of new jobs that will be created by the alternative fuel vehicle project and the number of existing jobs that will be sustained throughout construction, installation and operation of the project. Job estimates should be submitted in hours. These hours must directly relate to the alternative fuel vehicle project.

(k) The alternative fuel vehicle project’s anticipated total project cost, including the alternative fuel vehicle project’s incremental cost, if applicable.

(L) The amount of anticipated or received incentives directly related to the alternative fuel vehicle project.

(m) A project schedule and project management plan.

(n) A description of the applicant’s financing plan for the alternative fuel vehicle project including:

(A) Construction or acquisition financing; and

(B) Startup costs.

(o) The dollar amount of tax credit requested by the applicant.

(p) If the applicant has already started acquisition or performance of the alternative fuel vehicle project, a written description of the special circumstances that rendered filing of an application prior to the start of acquisition or performance unreasonable.

(q) For an alternative fuel vehicle infrastructure project, a detailed description of the project including:

(A) Information that demonstrates how the project will be technically feasible and how the project will operate for at least five years as represented in the application. This may require documentation in addition to the application form.

(B) A description of proposed fueling systems, the estimated number of alternative fuel vehicles that will use the proposed station, the type of alternative fuel that will be dispensed and the expected annual amount that will be dispensed.

(C) The expected operational life of the alternative fuel vehicle infrastructure project.

(r) For an alternative fuel vehicle fleet project, a detailed description of the project including:

(A) Information that demonstrates the vehicles being replaced with new alternative fuel vehicles are no longer in the project owner’s fleet or the fleet of any related entity.

(B) A description of the vehicles being replaced with new alternative fuel vehicles, including:

(i) Vehicle Identification Number;

(ii) Vehicle make, model, year and description;

(iii) Gross vehicle weight and weight class;

(iv) Fuel type;

(v) Fleet average miles per gallon; and

(vi) Estimated annual mileage.

(C) A description of the new alternative fuel vehicles acquired, including:

(i) Vehicle make, model, year and description;

(ii) Gross vehicle weight and weight class;

(iii) Fuel type;

(iv) Estimated miles per gallon; and

(v) Estimated annual mileage.

(D) A description of the existing fleet vehicles being converted or modified to use alternative fuels, including:

(i) Vehicle identification number;

(ii) Vehicle make, model, year and description;

(iii) Gross vehicle weight and weight class;

(iv) Original fuel type and proposed fuel type after conversion to use of alternative fuel;

(v) Fleet average miles per gallon before and after conversion to use of alternative fuel;

(vi) Annual mileage before and after conversion to use of alternative fuel; and

(vii) Information about the conversion kit and the entity converting the vehicles.

(E) The expected operational life of the alternative fuel vehicle project.

(F) Information that demonstrates the alternative fuel vehicles are registered and operating in Oregon. Where applicable, registration under the International Registration Plan must have Oregon as the base jurisdiction.

(s) Other information the department considers necessary.

Stat. Auth.: ORS 469.040, 469B.326, 469B.332, 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 7-2014, f. 10-10-14, cert. ef. 1-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

330-220-0040

Application Fees

The department adopts the following schedule of fees as provided by ORS 469B.335. All fee payments are non-refundable, despite the results of the department’s review.

(1) Applicants must submit a fee of $300 with their preliminary certification application.

(2) Applicants selected for technical review will be required to pay an additional technical review fee prior to that review. The fee amount is equal to the qualifying cost multiplied by 0.9 percent.

(3) Applicants requesting amendments to preliminary certifications must submit a fee of $300 with their amendment request.

(4) Applicants for final certification must submit with their application a final review fee. This fee amount is equal to the qualifying cost multiplied by 0.55 percent. All applicants seeking final certification for a project are required to apply for final review and pay the final review fee.

(5) Applicants that choose to transfer their tax credit to a pass-through partner, pursuant to OAR 330-230-0110 to 330-230-0140, must pay a pass-through fee. The fee is due after a pass-through partner has been identified and before the department will issue a tax credit certificate.

(a) If the department assists the applicant in obtaining a pass-through partner, or partners, the fee for that assistance is 1.25 percent of the tax credit amount plus $200 per tax credit certificate issued.

(b) If the department does not assist the applicant in obtaining a pass-through partner, the fee is $200 per tax credit certificate issued.

(6) Applicants issued a tax credit certificate that choose to have their tax credit certificate re-issued to a transferee must pay a transfer fee of $200 plus $100 per tax credit certificate issued.

(7) If an applicant fails to pay fees timely as required by this rule, the department may reject the pending application and discontinue the review.

Stat. Auth.: ORS 469.040, 469B.335 & 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 3-2013, f. & cert. ef. 10-2-13; DOE 2-2015, f. 8-28-15, cert. ef. 9-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

330-220-0050

Completeness Review

(1) The department will determine that sufficient potential tax credits are available prior to beginning review of an application. The department may return applications, or offer a lower tax credit amount, if there are not sufficient potential tax credits available to award the amount of tax credit requested.

(2) The department will review all preliminary certification applications to determine whether:

(a) All sections of the application are complete.

(b) The applicant has submitted the required fee.

(c) The project meets the definition of an alternative fuel vehicle project.

(d) The applicant is applying prior to the acquisition of the project.

(A) If the applicant applies after acquisition of the project has started, the department will deny the application unless a written explanation of the special circumstances is received and approved by the director.

(B) Failing to submit a timely application or not being selected for a grant or tax credit under this or prior department programs does not constitute special circumstances.

(e) The alternative fuel vehicle project is located in Oregon.

(3) If the department finds that the application is complete, the application will move into the technical review process and the department will notify the applicant in writing. If an excess of applications is received for an Opportunity Announcement, the department moves complete applications into technical review based on the date the department received the complete application.

(4) The department may deny incomplete applications and notify applicants in writing of the reason for denial of the application.

(5) The department considers the completeness review as a test; the decision to deny an incomplete application is not an action subject to review under ORS Chapter 183.

(6) If an applicant has not started acquisition of the alternative fuel vehicle project, an applicant may apply again for the same project in the same or a future Opportunity Announcement by submitting a new application and fee. The department will not apply fees submitted with a previous application to future applications.

Stat. Auth.: ORS 469.040, 469B.326, 469B.332, 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 7-2014, f. 10-10-14, cert. ef. 1-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

330-220-0070

Technical Review

(1) Once the department requests the technical review fee and the applicant has paid the technical review fee, the department will conduct a technical review of the alternative fuel vehicle project. If the applicant does not submit the required technical review fee to the department within 21 calendar days from the date of the request for payment of the technical review fee, the department may deny the application.

(2) The department will review the information provided in the preliminary certification application against industry standards to determine whether the project is financially and technically feasible and should operate in accordance with the representations made by the applicant.

(3) To be eligible, the alternative fuel vehicle project must meet the following requirements:

(a) The project must meet the requirements of the statutes, these rules and the Opportunity Announcement.

(b) The applicant must be the owner, contract purchaser or project lessee at the time of the project’s acquisition.

(c) The applicant must be a trade, business or rental property owner with a business site in Oregon or be an Oregon non-profit organization, a federally recognized tribe or a public body as defined in ORS 174.109 that partners with an Oregon business or resident. The applicant may not restrict membership, sales or service on the basis of race, color, creed, religion, national origin, sexual preference or gender.

(d) A project located at a residential property must be rental property. A rental property must meet laws related to rental accommodations and contain a dwelling unit or rooming unit with permanent living facilities. Living facilities include facilities for sleeping, eating, cooking and sanitation, for one or more persons, other than the property owner, which is subject to a rental agreement that provides for meaningful compensation to the owner.

(e) For an alternative fuel vehicle infrastructure project, applicants must provide anticipated connection and charging patterns as part of the project description section of the application.

(f) An electric charging station project must supply electricity for on-road vehicles.

(g) An alternative fuel vehicle fleet project must be an eligible on-road vehicle type as described in the Opportunity Announcement. In the Opportunity Announcement the department will list the eligible vehicle types from those defined in ORS chapter 801.

(h) An alternative fuel vehicle fleet project must register the alternative fuel vehicles in Oregon. Where applicable, registration under the International Registration Plan must have Oregon as the base jurisdiction.

(i) An alternative fuel vehicle fleet project for the purchase of new vehicles must replace two or more vehicles and provide information demonstrating the vehicles being replaced are no longer in the project owner’s fleet or the fleet of any related entity.

(j) An alternative fuel vehicle fleet must operate in Oregon as specified in the Opportunity Announcement, which will be at least 75 percent of the operation time.

(k) An alternative fuel vehicle fleet project may be acquired with a capital lease. The capital lease terms must be at least five years.

(L) An alternative fuel vehicle fleet project must include at least one eligible alternative fuel.

(m) An alternative fuel vehicle fleet conversion or modification project must include new equipment installed by a qualified technician that is compliant with Environmental Protection Agency or California Air Resources Board standards.

(4) The department will review the alternative fuel vehicle project’s cost for eligibility to determine qualifying costs. The application must document total project cost by providing a list of itemized costs.

(a) Qualifying costs for an alternative fuel vehicle infrastructure project include:

(A) The cost of components, including all materials and supplies needed for the erection, construction, installation or acquisition of the proposed project;

(B) The costs to extend or increase the capacity of utility connections are only eligible if located within the property lines of the project location. Qualifying costs for utility connections for electric vehicle charging stations are also limited by location to:

(i) $5,000 for a Level 1, 120 volt AC or similar, electric vehicle charging station.

(ii) $15,000 for a Level 2, 240 volt AC or similar, electric vehicle charging station.

(iii) $30,000 for a DC Fast Charger, or similar, electric vehicle charging station.

(C) Fees to design or engineer the project;

(D) The cost of title searches, escrow fees, permit and license fees, excluding fees required by this rule, and shipping;

(E) Cost of work performed by the applicant’s employees or independent contractors if the following conditions are met:

(i) Employees or contractors must be certified, accredited, licensed or otherwise qualified to do the work;

(ii) The work must be associated with the erection, construction, installation or acquisition of the alternative fuel vehicle infrastructure project;

(iii) Project management and other similar costs may only account for up to 15 percent of the qualifying costs; and

(iv) Costs for employees’ or contractors’ work on the alternative fuel vehicle infrastructure project must be detailed and documented as to specific tasks, hours worked and compensation costs.

(F) Costs for legal counsel that are directly related to the development of an alternative fuel vehicle infrastructure project;

(G) Costs of training associated with the alternative fuel vehicle infrastructure project that is approved by the department; and

(H) Other costs the department determines should be included.

(b) Qualifying costs for an alternative fuel vehicle fleet project include:

(A) Incremental expenditure of new alternative fuel vehicles.

(B) Vehicle modification cost directly related to converting the fuel system of the vehicle to use alternative fuel, which are limited to new conversion component costs and labor to install the new components.

(C) Other costs the department determines should be included.

(c) Qualifying alternative fuel vehicle costs do not include:

(A) Interest and warranty charges;

(B) Litigation or other operational-related legal fees and court costs;

(C) Intellectual property search, application and filing payments;

(D) Donated, in-kind or volunteer labor and materials;

(E) Administrative costs to apply for grants, loans, tax credits or other similar funding for an alternative fuel vehicle project including, but not limited to the tax credit review charge, costs associated with the creation and development of the certified public accountant attestation letter and costs associated with securing a pass-through partner for the project;

(F) Routine operational, routine maintenance and repair costs associated with the alternative fuel vehicle project;

(G) Expenses that are deemed not to have a benefit to the alternative fuel vehicle project, including but not limited to, fines, penalties, entertainment, food, alcohol, gifts and lobbying;

(H) Any portion of the cost for an alternative fuel vehicle project that has previously received a tax credit or grant under ORS chapters 469 or 469B; and

(J) Other costs the department determines should be excluded.

(d) The department may do inspections to verify information reported on the preliminary certification application.

(e) An applicant may incur qualifying costs prior to the submission of an application, but may not begin installation or construction.

(5) If an application does not include all information needed to complete the technical review, the department may 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.

(6) The department will notify the applicant in writing if the department denies the application during the technical review.

(7) If the department denies the application or reduces the tax credit during the technical review, the applicant may request reconsideration in writing within 60 days from the date of denial or reduction.

Stat. Auth.: ORS 469.040, 469B.326, 469B.332, 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 7-2014, f. 10-10-14, cert. ef. 1-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

330-220-0080

Preliminary Certification

(1) The department may issue a preliminary certificate if it determines that the alternative fuel vehicle project is technically feasible and capable of operating in accordance with the representations made by the applicant.

(2) The department may issue a tax credit that is less than the amount requested in the alternative fuel vehicle project application, pursuant to statute and applicable rules.

(3) The sum of any incentives, grants, credits, and the alternative fuel vehicle project incentive may not exceed total project costs.

(4) The preliminary certificate will state the qualifying cost, the potential amount of allowable tax credit and may include any conditions for claiming the credit. The applicant has 60 days from the issue date of the preliminary certificate to return the signed conditions of preliminary certification. Failure to return the signed conditions of preliminary certification within the specified time period may result in revocation of the preliminary certificate.

(5) The applicant must report on the project’s status beginning one year from the issuing date of the preliminary certificate, unless the department has already received the project’s application for final certification. The applicant must continue to submit project progress reports to the department every six months after the initial report until the department receives the project’s application for final certificate. Failure to submit reports may result in revocation of the preliminary certification or denial of the final certification.

(6) A preliminary certification remains valid for a period of three calendar years after the date the department issues the preliminary certification or until the sunset of the program, whichever comes first.

(7) The department may revise a preliminary certificate to comply with statute, rule and the Opportunity Announcement or to correct clerical errors.

Stat. Auth.: ORS 469.040, 469B.326, 469B.332, 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 7-2014, f. 10-10-14, cert. ef. 1-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

330-220-0090

Amendments to Preliminary Certifications

(1) Amendments are documentation of changes to the project described in the application for preliminary certification.

(2) An applicant must submit requests for amendments prior to issuance of the final certification.

(3) Failure of an applicant to submit documentation to the department of changes to the project may result in denial of final tax credit certification.

(4) Changes to the project must be documented by the applicant. The applicant must submit an amendment request on the form specified in the Opportunity Announcement along with the required amendment fee, except that:

(a) Equipment substitutions that do not reduce the project’s capabilities, do not reduce the project’s capacity and are within five percent of the stated fuel displacement may be documented in the project’s status report, the final certification application form, an amendment request form or by notifying the department in writing. These changes do not require an amendment fee. The department may require the applicant to demonstrate that the change does not reduce the project’s capabilities, does not reduce the project’s capacity and is within five percent of the stated fuel displacement.

(b) A change of responsible party information may be documented by notifying the department in writing. These changes do not require an amendment fee.

(5) Undeclared changes found in the application for final certification or through later inspection must be documented by the applicant by submitting an amendment request on the form specified in the Opportunity Announcement with the required amendment fee. Undeclared changes that result in no reduction to the project’s capabilities, no reduction to the project’s capacity and are within five percent of the stated fuel displacement may be documented by the department through an inspection report or final review and do not require an amendment fee.

(6) When documenting a change, the applicant must demonstrate that the alternative fuel vehicle project, with the proposed change, will continue to meet the requirements of statute, rule and the Opportunity Announcement; be technically feasible; will operate as represented and would remain in operation for at least five years. The applicant has the responsibility to provide an amendment request with complete technical documentation supporting the proposed amendment. The department may deny amendments submitted without such justification.

(7) An amendment may result in a reduction in tax credit, but may not increase the tax credit amount certified in the preliminary certificate.

(8) If an amendment request does not include all information needed to complete the review, the department may provide the applicant a written request for additional information. If the applicant does not provide the requested information to the department within 30 calendar days of the date of the department’s written request, the department may deny the amendment request to amend the preliminary certification.

(9) Requests for amendments must include payment of the appropriate fee, unless provided otherwise in this rule.

(10) The department will decide whether to approve the request.

(a) If the amendment request is approved prior to submission the application for final certification, the department will draft an amended preliminary certification, which may contain new or amended conditions and requirements.

(b) If the amendment request is approved after submission of application for final certification, the department will notify the applicant in writing. The amendment may result in a reduction in tax credit and inclusion of conditions in the final certificate.

(c) If the amendment request is denied, the department will notify the applicant in writing. The notice will include the reasons for the denial of the amendment request. The amendment fee will not be applied to future amendments.

(d) No later than 60 days after the department denies an amendment request or reduces the tax credit under this section, the applicant may request reconsideration in writing. The request for reconsideration will not extend other mandated timelines, such as the expiration date of the preliminary certificate.

Stat. Auth.: ORS 469.040, 469B.326, 469B.332, 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 7-2014, f. 10-10-14, cert. ef. 1-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

330-220-0100

Final Certification

(1) An alternative fuel vehicle project must be completed and operating prior to applying for a final certification. An applicant must submit a request for an amendment prior to issuance of the final certification.

(2) The department will not review applications for final certification received after the expiration of the preliminary certification or without the final review fee. A preliminary certification remains valid for a period of three calendar years after the date the department issues the original preliminary certification or until the sunset of the program, whichever comes first.

(3) The applicant must submit the application on the current department-issued form and all sections must be completed.

(4) The department will review the application, and may conduct an inspection, to verify:

(a) That the alternative fuel vehicle project is complete and operating.

(b) Compliance with statute, rules and the preliminary certification.

(c) Compliance with state and local regulations, including required licenses and permits.

(d) The lease or rental agreement if the infrastructure is leased or rented.

(e) That applicable fuel taxes and property taxes for the project location are current.

(f) That the alternative fuel vehicle project will be maintained and operated for at least five years by the project owner.

(g) The total project costs for acquisition of the project were paid in full.

(A) A certified public accountant must attest to the total project cost, or if the total project cost is less than $50,000, the applicant must submit copies of receipts for the project.

(i) The certified public accountant cannot be the project owner, nor permanently employed by the project owner or pass-through partner.

(ii) Receipts for proof of payment may include canceled checks, credit card statements, binding contracts and agreements.

(B) The application must demonstrate that contract and loan agreements directly related to the project are not in default.

(C) The application must include information regarding all incentives, regardless of source, applied for or received in connection with the project.

(D) For a capital lease, applicant must submit a copy of the lease and demonstrate that lease payments directly related to the project are not in default.

(E) Applicants must provide itemized documentation of the installed alternative fuel vehicle project. A detailed invoice or the public accountant’s attestation may be sufficient documentation.

(h) Other information the director considers necessary.

(5) If an application for final certification does not include all information needed to complete the final certification review, the department may ask the applicant, in writing, to submit additional information. If the department does not receive the requested information within 30 calendar days of the date of the notice requesting additional information, the department may deny the application for final certification.

(6) Applicants may not receive multiple tax credit certifications from the department for the same transportation project.

(7) The department will notify the applicant, in writing, if the department denies the application during final review. An applicant may submit a written request for reconsideration within 60 days after the department issues a decision on a final certification.

(8) The department will issue a final certification upon verification that the alternative fuel vehicle project is complete and that the project complies with statute, rules, the preliminary certification and any other applicable requirements.

(a) The department may issue a credit up to 35 percent of the certified cost. The department may certify a lesser tax credit amount than approved in the preliminary certificate, but may not certify a greater amount.

(b) The sum of any incentives, grants, credits or other public funds and the tax credit may not exceed total project costs.

(9) The department will send a written notification to applicants of its decision whether to issue a final certification within 60 days from the department receives a complete application for final certification. If more than 60 days pass from the date the department receives a complete application and the applicant has not received a written decision from the department, then the application is rejected and no further action will be taken. Any time required to provide additional information as provided in OAR 330-220-0100(5) is not included in this 60 day period.

(10) For purposes of administering the sunset of the alternative fuel vehicle transportation tax credit program under Oregon Laws 2011, chapter 730, section 54:

(a) The department must receive a complete application for final certification prior to the end of the 2017 tax year of the applicant.

(b) For applicants who choose to use the pass-through or transfer process, the entity purchasing the credit must pay for the tax credit prior to the end of its 2017 tax year.

Stat. Auth.: ORS 469.040, 469B.326, 469B.332, 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 7-2014, f. 10-10-14, cert. ef. 1-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

330-220-0150

Compliance and Pass-through

(1) All participants in this program are subject to OAR 330-230-0000 through 330-230-0150.

(2) The department may periodically inspect alternative fuel vehicle projects and related documents during the five-year term of the tax credit.

(3) If any alternative fuel vehicles that are part of a project receiving the tax credit are no longer in operation by applicant because they were sold, repossessed, destroyed or otherwise no longer in the applicant’s fleet, the applicant must notify the department within 30 days of the date that the vehicle was removed from the project owner’s fleet. This may cause the department to take action under ORS 469B.341.

Stat. Auth.: ORS 469.040, 469B.326, 469B.332, 469B.347
Stats. Implemented: ORS 315.336 & 469B.320 - 469B.347
Hist.: DOE 2-2012(Temp), f. & cert. ef. 2-7-12 thru 8-3-12; DOE 9-2012, f. 7-31-12, cert. ef. 8-1-12; DOE 7-2014, f. 10-10-14, cert. ef. 1-1-15; DOE 1-2017, f. & cert. ef. 1-25-17

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