Oregon Statutes 315.357 – Time limit applicable to energy conservation tax credit
(1) For a facility other than a renewable energy resource equipment manufacturing facility, a taxpayer may not be allowed a credit under ORS § 315.354 unless the taxpayer:
Terms Used In Oregon Statutes 315.357
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(a) Files an application for preliminary certification under ORS § 469B.145 on or before April 15, 2011;
(b) Receives preliminary certification under ORS § 469B.157 before July 1, 2011; and
(c) Receives final certification under ORS § 469B.161 before January 1, 2013, or has demonstrated, to the State Department of Energy, evidence of beginning construction before April 15, 2011.
(2) Any preliminary certification issued for a facility, other than a renewable energy resource equipment manufacturing facility, under ORS § 469B.157 that remains outstanding as of July 1, 2011, shall expire on July 1, 2014. [2007 c.843 § 24; 2009 c.913 § 15; 2010 c.76 § 5; 2011 c.474 § 24; 2011 c.730 § 1; 2012 c.45 § 16]
[Amended by 1953 c.132 § 3; repealed by 1965 c.26 § 6]
[Repealed by 1965 c.26 § 6]
[Repealed by 1965 c.26 § 6]
[Repealed by 1965 c.26 § 6]