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 (Energy conservation facilities) unless the taxpayer:
(a) Files an application for preliminary certification under ORS 469B.145 (Application for preliminary certification) on or before April 15, 2011;
(b) Receives preliminary certification under ORS 469B.157 (Submissions for preliminary certification) before July 1, 2011; and
(c) Receives final certification under ORS 469B.161 (Final certification) 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 (Submissions for preliminary certification) 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]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information