(1) The DEQ will approve all qualifying truck engines within 45 days of the date that the taxpayer submits an application under the following conditions:
- (a) The applicant filed the application within the eligibility period provided by OAR 340-016-0210; and
- (b) The taxpayer filed a complete application according to OAR 340-015-0230; and
- (c) The taxpayer purchased the truck from a dealer licensed with the Oregon Department of Motor Vehicles as a vehicle dealer on the date of purchase, or from a private party that is an Oregon resident.
- (d) The engine, the truck, and the applicant qualify for the credit according to the 2003 Laws; and
- (e) The engine has not previously been awarded a tax credit under OAR 340-016-0210 through 0260; and
- (f) The program limitation has not expired for the current calendar year; and
- (g) The taxpayer limitation has not expired for the current calendar year.
(2) The DEQ will:
- (a) Reject all truck engines that do not qualify for approval under section 1 of this rule; and
- (b) Provide the taxpayer with a written notice of the reason for the rejection within 45 days of the date that the taxpayer filed a complete application according to OAR 340-015-0230.
Statutory/Other Authority
OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356
Statutes/Other Implemented
OL 2003, Sec. 28-32 & reprinted in a note following ORS 315.356
History
DEQ 9-2008, f. & cert. ef. 7-11-08
DEQ 8-2004, f. & cert. ef. 9-17-04