Time limit applicable to energy conservation tax credit.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Personal and Corporate Income or Excise Tax Credits
  5. Time limit applicable to energy conservation tax credit.

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(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]


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