2017 ORS 469B.300¹
Revocation of certificate
  • forfeiture of tax credits
  • collection

(1) Under the procedures for a contested case under ORS chapter 183, the Director of the State Department of Energy may order the revocation of a certificate issued under ORS 469B.291 (Final certification) if the director finds that:

(a) The certification was obtained by fraud or misrepresentation;

(b) The holder of the certificate or the operator of the project has failed to construct or operate the project in compliance with the plans, specifications and procedures in the certificate; or

(c) The project is no longer in operation.

(2) As soon as an order of revocation under this section becomes final, the director shall notify the Department of Revenue and the project owner, contract purchaser or lessee of the order of revocation. Upon notification, the Department of Revenue immediately shall proceed to collect those taxes not paid by the certificate holder as a result of the tax credits provided to the certificate holder under ORS 315.331 (Energy conservation projects), from the certificate holder or a successor in interest to the business interests of the certificate holder. All prior tax credits provided to the holder of the certificate by virtue of the certificate shall be forfeited.

(3)(a) The Department of Revenue shall have the benefit of all laws of this state pertaining to the collection of income and excise taxes and may proceed to collect the amounts described in subsection (2) of this section from the person that obtained certification from the State Department of Energy, or any successor in interest to the business interests of that person. An assessment of tax is not necessary and a statute of limitation does not preclude the collection of taxes described in this subsection.

(b) For purposes of this subsection, a lender, bankruptcy trustee or other person that acquires an interest through bankruptcy or through foreclosure of a security interest is not considered to be a successor in interest to the business interests of the person that obtained certification.

(4) If the certificate is ordered revoked pursuant to subsection (1)(b) of this section, the certificate holder shall be denied any further relief under ORS 315.331 (Energy conservation projects) in connection with the project from and after the date that the order of revocation becomes final.

(5) Notwithstanding subsections (1) to (4) of this section, a certificate or portion of a certificate held by a transferee under ORS 469B.276 (Transferability of project tax credit) may not be considered revoked for purposes of the transferee, the tax credit allowable to the transferee under ORS 469B.276 (Transferability of project tax credit) may not be reduced, and a transferee is not liable under subsections (2) to (4) of this section.

(6) If the project owner is subject to a performance agreement requiring recertification under ORS 469B.298 (Recertification of eligibility), the certificate shall be considered revoked as to any portion of the tax credit that has not previously received approval under a recertification application that was required to have been filed pursuant to ORS 469B.298 (Recertification of eligibility). [2011 c.730 §48; 2015 c.545 §8]

Note: See note under 469B.276 (Transferability of project tax credit).

(formerly 469.190 to 469.225)

Law Review Cita­tions

16 WLR 392 (1979)

(formerly 469.160 to 469.180)

Atty. Gen. Opinions

Installa­tion date of alternative energy devices, Depart­ment of Energy rule pro­vi­sions and tax credit limita­tions, (1977) Vol 38, p 1198; credit from utility to customer feeding excess electrical power from residential alternative energy device back into utility’s distribu­tion system, (1977) Vol 38, p 1475

1 Legislative Counsel Committee, CHAPTER 469B—Energy Tax Credits; Grants, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors469B.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 469B, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano469B.­html (2017) (last ac­cessed Mar. 30, 2018).
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.