ORS 315.597: Final certification; rules.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) A taxpayer may apply to the Department of Transportation for final certification of a short line railroad rehabilitation project if: (a) The taxpayer received preliminary certification for the project under ORS 315.595; and (b) The project is completed. (2) After approving the application, the department shall certify the project, including the amount of the tax credit for which the taxpayer has received final certification. The department may not certify an amount that is more than the amount approved in the preliminary certification for the project. (3) The department may establish by rule a process for accepting applications and issuing final certifications under this section. [2019 c.579 §10]
Administrative rules citing this section
- OAR 741-030-0010: Purpose — implements
- OAR 741-030-0020: Definitions — implements
- OAR 741-030-0022: Forms — implements
- OAR 741-030-0025: Preliminary Certification Application Submission Periods — implements
- OAR 741-030-0030: Preliminary Certification Applicant Eligibility — implements
- OAR 741-030-0040: Preliminary Certification Application — implements
- OAR 741-030-0050: Preliminary Certification Review and Calculation of Potential Tax Credit — implements
- OAR 741-030-0055: Amendment of a Preliminary Certification — implements
- OAR 741-030-0060: Final Certification Application and Review — implements
- OAR 741-030-0065: Fees for Certification — implements
- OAR 741-030-0070: Suspension or Revocation of Preliminary or Final Certification — implements
This rule cites
- ORS 315.595 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors315.html