315.357 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 unless the taxpayer:
(a) Files an
application for preliminary certification under ORS 469B.145 on or before April
15, 2011;
(b) Receives
preliminary certification under ORS 469B.157 before July 1, 2011; and
(c) Receives
final certification under ORS 469B.161 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 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]
315.360 [Amended by 1953 c.132 §3;
repealed by 1965 c.26 §6]
315.365 [Repealed by 1965 c.26 §6]
315.455 [Repealed by 1965 c.26 §6]
315.460 [Repealed by 1965 c.26 §6]
Notes of Decisions
Cascade Kelly Holdings, LLC v. Oregon Dep't of Energy, 365 P.3d 603 (Or. Ct. App. 2015).
· cites it 6× “Contrary to petitioner’s contention, we do not understand ORS 315.357 or OAR 330-090-0160 to permit issuance of a final certificate after a preliminary certificate has expired or after July 1, 2014.”
SIF Energy, LLC v. State ex rel. Dep't of Energy, 365 P.3d 664 (Or. Ct. App. 2015).
· cites it 2× “In that case, we held that the underlying controversy was moot, in light of the legislature’s 2012 enactment of ORS 315.357(2), a “sunset” provision phasing out the business energy tax credit.”
Dept. of Rev. v. Sedgewick, 24 Or. Tax 178 (Or. T.C. 2020).
“If the Oregon income tax liability of the person holding the BETC was insufficient to absorb the amount of credit available for a particular year, the holder could carry 3 See ORS 315.357. 4 This order generally uses the term “project owner” to refer to the prospec- tive or…”
— Or. Rev. Stat. § 315.357(2) — 2 cases
SIF Energy, LLC v. State ex rel. Dep't of Energy, 365 P.3d 664 (Or. Ct. App. 2015).
“In that case, we held that the underlying controversy was moot, in light of the legislature’s 2012 enactment of ORS 315.357(2), a “sunset” provision phasing out the business energy tax credit.”
Cascade Kelly Holdings, LLC v. Oregon Dep't of Energy, 365 P.3d 603 (Or. Ct. App. 2015).
“Contrary to petitioner’s contention, we do not understand ORS 315.357 or OAR 330-090-0160 to permit issuance of a final certificate after a preliminary certificate has expired or after July 1, 2014.”
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