2017 ORS 469B.991¹
Civil penalty when contractor certificate revoked

(1) The Director of the State Department of Energy may impose a civil penalty against a contractor if a contractor certificate is revoked under ORS 469B.118 (Forfeiture of tax credits). The amount of the penalty shall be equal to the total amount of tax relief estimated to have been provided under ORS 316.116 (Credit for alternative energy device) to the contractor or to purchasers of the system for which a contractor’s certificate has been revoked.

(2) The State Department of Energy may not collect any of the amount of a civil penalty imposed under subsection (1) of this section from a purchaser of the system for which the final certificate has been revoked. However, the Department of Revenue shall proceed under ORS 469B.118 (Forfeiture of tax credits) (3) to collect taxes not paid by a taxpayer if the tax credit is ordered forfeited because of that taxpayer’s fraud or misrepresentation under ORS 469B.118 (Forfeiture of tax credits) (1)(a).

(3) Civil penalties under this section shall be imposed as provided in ORS 183.745 (Civil penalty procedures).

(4) A penalty recovered under this section shall be paid into the State Treasury and credited to the General Fund and is available for general governmental expenses. [Formerly 469.994; 2015 c.701 §34]

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(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.