Department of Agriculture
Chapter 603
Division 20
TAX CREDIT ADMINISTRATION
603-020-0016
Application Process
(1) Applicants requesting a Bovine Manure Tax Credit must apply on the department approved form. The form must include the following information:
(a) The name of the applicant, address, phone number and email; if the applicant is a corporation, the name of the registered agent in Oregon;
(b) The applicant’s federal tax identification number or social security number, which may be shared with the Oregon Department of Revenue to facilitate the administration of state tax law;
(c) A description of the quantity and type of manure produced or collected for biofuel production;
(d) The name of the bovine manure collector that received the bovine manure for use of biofuel or to produce biofuel;
(e) The applicant’s certification statement; and
(f) The name, address, email address and telephone number of the responsible party for the applicant.
(2) In addition to the information on the form, the applicant must provide all of the following information related to the amount of wet ton of manure claimed in the application:
(a) Evidence that the bovine manure producer or collector held title to the manure at the time the manure was collected. Evidence of title that may be satisfactory to the department, includes, but is not limited to: contracts, receipts, settlement sheets.
(b) Documentation indicating the origination of the bovine manure, such as the physical address; township, range, section and quarter/quarter section; or other specific geographic indicator.
(c) A summary or settlement sheet for each shipment received by the bovine manure collector. Each summary or settlement sheet must include the following:
(A) The name and address of the bovine manure producer where the bovine manure was produced;
(B) The date of delivery for each shipment of the bovine manure;
(C) The type of bovine manure included in each shipment;
(D) The amount of bovine manure delivered in each shipment;
(E) The weight ticket number or a similar unique identifier for each shipment.
(d) All calculations used to convert one measure of the bovine manure to another measure and source references for the calculations and all variables.
(e) An application fee of $100 plus 3.8 percent of the total amount of tax credit.
(f) If bovine manure that is eligible for the tax credit is stored or aggregated with manure that is not eligible for the tax credit after the initial production or collection activities prior to delivery to a biofuel collector, the bovine manure producer or collector must provide detailed records certifying the amount of bovine manure eligible for the tax credit and the source of that manure.
(g) Bovine producers or collectors that produce or collect bovine manure must use the department approved worksheet or the following formula to calculate the amount of eligible manure:
(A) A x B x C / 2000 x percentage of bovine manure that was collected for biofuel or to be used for biofuel production where:
(i) A is equal to the number of 1,000 pound animal units producing manure during the period,
(ii) B is equal to the average animal manure production value from the Natural Resources Conservation Service Agricultural Waste Management Field Handbook Revision 2, March 2008,
(iii) C is equal to the number of days in the reporting period.
(B) The following documentation must be included with the application:
(i) The log of bovine animal numbers and calculation of 1,000-pound animal units: [Number of animals contributing manure, by classification, (conduct a separate calculation for lactating cow, dry cows, heifers, calves)] multiplied by [the average lbs./1,000] = number of 1,000 pound animal units;
(ii) Documentation showing that the manure was used or is to be used as biofuel in Oregon or to produce biofuel in Oregon; and
(iii) A copy of the Oregon Confined Animal Feeding Operation (CAFO) National Pollutant Discharge Elimination System (NPDES) General Permit Summary or Waste Pollution Control Facilities (WPCF) General Permit Summary; and
(iv) The most recent Oregon Confined Animal Feeding Operation (CAFO) National Pollutant Discharge Elimination System (NPDES) General Permit Annual Report or the most recent routine inspection report for Water Pollution Control Facilities (WPCF) permit holders.
(3) The department may require the applicant to provide further information to complete a review of the application and verify compliance with ORS 315.176 and these rules. This information may include, but is not limited to, demonstration that the bovine manure is used in Oregon, as biofuel or to produce biofuel. The department will notify the applicant in writing if additional information is required. If the department does not receive the requested information within 30 calendar days of the date of the notice, the department may deny the application.
(4) If a bovine manure collector requests a tax credit in place of the bovine manure producer, the application must include a signed statement from the bovine manure producer that they are aware the bovine manure collector will be applying for the credit and that the bovine manure producer will not apply for a tax credit for the same unit of bovine manure.
(5) Applications must be received within 60 days following the end of the applicant’s tax quarter for which the bovine manure is produced by the bovine manure producer or collected by the bovine manure collector. Applications received after this date will be returned and any application fee will be fully refunded.
(6) The department may refund up to 75 percent of the application fee if the application is withdrawn prior to review by the department. Only refunds that are $100 or greater will be issued.
(7) The department may require the applicant to pay reasonable costs, not to exceed actual costs, incurred in connection with reviewing the application that exceed the original application fee and which the Director determines are incurred solely in connection with processing the application. The department shall advise the applicant of any additional costs the applicant must pay before the department incurs the costs.
Statutory/Other Authority: ORS 315.176
Statutes/Other Implemented: ORS 315.176, 469B.403 & 561.303
History:
DOA 4-2019, adopt filed 01/29/2019, effective 02/01/2019
DOA 23-2018, temporary adopt filed 08/30/2018, effective 08/30/2018 through 02/25/2019