1. (1) Applicability. This rule applies to taxpayers who demonstrate industry eligibility under OAR 123-670-0020(1)(a)(B) by submitting a written statement in lieu of a listed NAICS code. Review Process. OBDD shall review written statement submissions concurrently with the eligibility and application review process under OAR 123-670-0050. Applications that include a written statement submitted prior to the close of the application period will be reviewed on a rolling basis upon submission. The written statement determination is not a separate process from application review; OBDD will issue a single determination addressing taxpayer eligibility.
2. (2) Standard of Review. OBDD shall evaluate a written statement submission solely on the basis of whether the taxpayer's described primary business activity falls within the definition of a qualified industry as set forth in OAR 123-670-0011. OBDD will not consider economic development intent, regional priorities, or other factors outside the qualified industry definitions in making this determination.
3. (3) Denial of Written Statement. If OBDD determines that a taxpayer's written statement does not demonstrate that the taxpayer's primary business activity falls within a qualified industry as defined in OAR 123-670-0011, OBDD shall issue a written denial to the taxpayer in the certification notice issued under OAR 123-670-0050(5).

4. (4) Carryforward of Favorable Determinations.

   1. (a) A taxpayer that received a favorable written statement determination in a prior tax year is not required to resubmit a written statement in a subsequent tax year, provided that:

      1. (A) The taxpayer attests in each subsequent application that its primary business activity remains the same as described in the prior favorable determination; and
      2. (B) The qualified industry definitions in OAR 123-670-0011 have not changed in a manner that affects the basis of the prior favorable determination since the determination was issued.
   2. (b) OBDD retains the right to revisit a prior determination if the qualified industry definitions in OAR 123-670-0011 are amended through rulemaking. If a change occurs to the applicable qualified industry definition that affects the basis for a prior favorable determination, the taxpayer must submit a new written statement in the tax year following the effective date of the amended rule.
   3. (c) A taxpayer seeking to rely on a prior favorable determination must identify in its application the tax year in which the favorable determination was issued. OBDD may request documentation of the prior determination.

Statutory/Other Authority

ORS 285A.075

Statutes/Other Implemented

Oregon Laws 2026, Chapter 142 & Oregon Laws 2026, Chapter 50

History

OBDD 9-2026, temporary adopt filed 06/02/2026, effective 06/05/2026 through 12/01/2026