OAR 340-016-0250: Truck Engine Tax Credits: Approval or Rejection Procedures

(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.