ORS 469B.118
Forfeiture of tax credits
- revocation of contractor certificate
- inspection
- effect of failure to allow inspection
- collection
(1)
The Director of the State Department of Energy may order the forfeiture of a tax credit allowed under ORS 316.116 (Credit for alternative energy device), as provided in ORS 315.061 (Suspension, revocation or forfeiture):(a)
For the reasons set forth in ORS 315.061 (Suspension, revocation or forfeiture); or(b)
If the director finds that:(A)
The alternative energy device has not been constructed, installed or operated in substantial compliance with the requirements of ORS 469B.100 (Definitions for ORS 469B.100 to 469B.118) to 469B.118 (Forfeiture of tax credits); or(B)
The taxpayer failed to consent to an inspection of the constructed or installed alternative energy device by the State Department of Energy after a reasonable, written request for such an inspection by the State Department of Energy.(2)
The Director of the State Department of Energy may order the revocation of a contractor certificate issued under ORS 469B.106 (Claim for tax credits), as provided in ORS 315.061 (Suspension, revocation or forfeiture):(a)
For the reasons set forth in ORS 315.061 (Suspension, revocation or forfeiture); or(b)
If the director finds that:(A)
The contractor’s performance for the alternative energy device for which the contractor is issued a certificate under ORS 469B.106 (Claim for tax credits) does not meet industry standards; or(B)
The contractor has misrepresented to the customer either the tax credit program or the nature or quality of the alternative energy device.(3)
If the tax credit for the construction or installation of an alternative energy device is ordered forfeited due to an action of the contractor, the Department of Revenue shall proceed to collect, from the contractor, an amount equivalent to those taxes not paid by the taxpayer as a result of the tax credit relief under ORS 316.116 (Credit for alternative energy device). If the forfeiture is due to an action of the contractor and not to an action of the taxpayer, the assessment of these taxes shall be levied on the contractor and not on the taxpayer. Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited), the Department of Revenue may disclose information from income tax returns or reports to the extent such disclosure is necessary to collect amounts from contractors under this subsection.(4)
In order to obtain information necessary to verify eligibility and amount of the tax credit, the State Department of Energy or its representative may inspect an alternative energy device that has been purchased, constructed or installed. The inspection shall be made only with the consent of the owner of the dwelling. Failure to consent to the inspection is grounds for the forfeiture of any tax credit relief under ORS 316.116 (Credit for alternative energy device). The Department of Revenue shall proceed to collect any taxes due according to subsection (3) of this section. For electrical generating alternative energy devices, the State Department of Energy may obtain energy consumption records for the dwelling the device serves, for a 12-month period, in order to verify eligibility and amount of the tax credit. [Formerly 469.180; 2015 c.701 §33; 2019 c.483 §11]
Source:
Section 469B.118 — Forfeiture of tax credits; revocation of contractor certificate; inspection; effect of failure to allow inspection; collection, https://www.oregonlegislature.gov/bills_laws/ors/ors469B.html.
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