73rd OREGON LEGISLATIVE ASSEMBLY--2005 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 3611
B-Engrossed
House Bill 3481
Ordered by the House June 23
Including House Amendments dated June 3 and June 23
Sponsored by Representatives ANDERSON, KROPF; Representatives
BERGER, BOQUIST, BROWN, BRUUN, BURLEY, BUTLER, CAMERON, DALLUM,
DINGFELDER, ESQUIVEL, FARR, FLORES, GARRARD, GILMAN, HANNA,
JENSON, KRIEGER, LIM, MINNIS, NELSON, OLSON, RICHARDSON,
SCHAUFLER, SCOTT, SUMNER, THATCHER, WHISNANT, Senator WHITSETT
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
Creates or expands tax incentives for production facilities
producing ethanol, biofuel or certain fuel additives, for
agricultural production of biofuel raw materials or biomass used
for certain energy production, for research and development
related to biofuel production and for bus tailpipe emission
reduction devices.
Creates grant program to reduce emissions from school
buses. Continuously appropriates moneys to Department of
Education for purposes of grant program to replace or retrofit
school buses.
Extends period for which pollution control facilities may be
certified for tax credits.
Creates fuel tax incentive for use of biofuels.
Creates exemption from energy facility siting requirements for
energy facilities using certain organic matter for conversion to
energy.
Prohibits sales of gasoline that contain certain additives.
Directs Environmental Quality Commission, in considering
adoption of rules, to ensure that rules permit and encourage sale
or lease of new vehicles and equipment that use biodiesel.
A BILL FOR AN ACT
Relating to the expansion of environmental improvements; creating
new provisions; amending ORS 283.305, 283.327, 307.701,
314.752, 318.031, 319.530, 319.831, 468.155, 468.165, 468.170,
468.173, 468.183, 469.320 and 646.910 and section 4, chapter
475, Oregon Laws 1993; and appropriating money.
Be It Enacted by the People of the State of Oregon:
{ +
' BIOFUEL, ETHANOL AND VERIFIED FUEL ADDITIVE FACILITIES + }
SECTION 1. ORS 307.701 is amended to read:
307.701. (1) As used in this section { + :
(a) 'Biofuel' means liquid or gaseous fuel produced from a
biological source, including but not limited to waste and residue
from agriculture, forestry or related industries or other
industrial or municipal waste.
(b) + } 'Ethanol' has the meaning given the term under ORS
646.905.
{ + (c) 'Production facility' means a facility that is used
to produce ethanol, biofuel or verified fuel additives.
(d) 'Verified fuel additive' means a fuel additive that:
(A) Has been verified under the United States Environmental
Protection Agency's Environmental Technology Verification
Protocol or the California Air Resources Board verification
programs; and
(B) Is at least 90 percent renewable materials. + }
(2) Upon compliance with subsection (4) of this section, the
real and personal property of { - an ethanol - } { + a + }
production facility that meets the requirements of subsection (3)
of this section is exempt from taxation. The exemption shall be
50 percent of the assessed value of the property determined under
ORS 308.146. The exemption under this section may be claimed for
five assessment years.
(3) { - An ethanol - } { + A + } { + + }production
facility may qualify for exemption from taxation under this
section if the facility:
(a) Is { - first - } in the process of construction,
erection or installation as a new facility after July 1, 1993;
(b) Is or will be placed in service to produce ethanol { + ,
biofuel or verified fuel additives + }within { - four - }
{ + five + } years after January 1 of the first assessment year
for which { - the - } { + an + } exemption { - under this
section - } is claimed { + under this section or ORS 285C.170
or 285C.175 + }; { - and - } { +
(c) Consists of newly constructed, installed or acquired
property, including property that was previously owned by a
different owner and used at a different location, that is first
placed in service during the calendar year preceding the
assessment year for which an exemption listed in paragraph (b) of
this subsection is claimed; and + }
{ - (c) - } { + (d) + } Within { - four - } { +
five + } years after January 1 of the first assessment year for
which { - the - } { + an + } exemption { - under this
section - } { + listed in paragraph (b) of this subsection + }
is claimed, is or will be certified by the State Department of
Agriculture as a facility that produces { + :
(A) + } Ethanol capable of blending or mixing with gasoline.
The blend or mixture shall meet the specifications or
registration requirements established by the United States
Environmental Protection Agency pursuant to section 211 of the
Clean Air Act, 42 U.S.C. 7545 and 40 C.F.R. Part 79 { - . - }
{ + ;
(B) Biofuel; or
(C) Verified fuel additives. + }
(4)(a) { + (A) + } In order to claim an exemption from taxation
under this section for any assessment year, the owner of { - an
ethanol - } { + a + } production facility shall file with the
county assessor, on or before April 1 of the year for which
exemption is claimed, a statement verified by the oath or
affirmation of the owner listing all real and personal property
claimed to be exempt and showing the purpose for which the
property will be or is used.
{ + (B) In the case of a biofuel production facility or a
verified fuel additive production facility, in addition to the
requirements of subparagraph (A) of this paragraph, the
application for exemption must include all of the following:
(i) A list of the taxing districts in which the property is
located; and
(ii) A copy of a written notice mailed to each taxing district.
The notice must:
(I) State that the applicant is seeking a property tax
exemption under this section;
(II) State that a taxing district may elect not to participate
in the exemption, in which case taxes of the district will
continue to be imposed on the property of the applicant; and
(III) Comply with any other requirements established by the
Department of Revenue. + }
(b) If the ownership and use of the { + production
facility + } property included in the statement { + described in
paragraph (a)(A) of this subsection and + } filed for a prior
year remain the same, a new statement { - shall not be - }
{ + is not + } required. However, if the ownership or use
changes, or if the facility property is added to or retired, a
new statement is required and the property { - shall - }
{ + may + } not be exempt under this section if the statement is
not filed. The new statement { - shall - } { + must + } be
filed no later than December 31 of the year to which the
statement pertains.
(5) If the { + production + } facility property is not placed
in service within the time required under subsection (3) of this
section, or if the certification required under subsection (3) of
this section is not obtained within the required time, then the
facility property { - shall - } { + may + } not be exempt for
any year under this section. For any year for which the property
has been granted exemption under this section, the county
assessor shall add the property to the assessment and tax roll as
omitted property in the manner provided under ORS 311.216 to
311.232.
SECTION 2. { + (1) A city, county or other local taxing
district with property tax authority may elect not to participate
in an exemption for a biofuel production facility or a verified
fuel additive production facility granted under ORS 307.701.
(2) A taxing district may make the election by filing written
notification of the election with the county assessor of the
county in which the taxing district is located before July 1 of
the first tax year for which the election is to be effective.
(3) An election made under this section shall be valid for all
tax years following the year for which the election is first
made, until the election is revoked by the taxing district.
(4) A taxing district may revoke an election made under this
section by filing written notification of the revocation with the
county assessor of the county in which the taxing district is
located before July 1 of the first tax year for which the
revocation is to be effective.
(5) The written notifications of election and revocation
described in this section shall contain the information and be in
the form prescribed by the Department of Revenue.
(6) An election or revocation made under this section applies
to all biofuel production facility property or verified fuel
additive production facility property within the taxing district:
(a) For which an application has been filed under ORS 307.701;
and
(b) That qualifies for exemption under ORS 307.701. + }
SECTION 3. { + The amendments to ORS 307.701 by section 1 of
this 2005 Act apply to production facilities for which an
application for exemption under ORS 307.701 is first filed on or
after January 1, 2006, for tax years beginning on or after July
1, 2006. + }
SECTION 4. Section 4, chapter 475, Oregon Laws 1993, is amended
to read:
{ + Sec. 4. + } { - (1) An ad valorem property tax
exemption provided by section 2 of this Act is first applicable
to the tax year beginning July 1, 1994. - }
{ - (2) Section 2 of this Act is repealed on July 1, 2008.
The repeal applies to tax years beginning on or after July 1,
2008. Notwithstanding that an ethanol production facility has
not received five years of exemption under section 2 of this Act,
no exemption for the facility shall be granted under section 2 of
this Act for a tax year beginning on or after July 1, 2008. - }
{ + An exemption for a production facility may not be granted
under ORS 307.701 for any production facility that has not
qualified for at least one year of exemption as of July 1,
2012. + }
{ +
POLLUTION CONTROL FACILITIES + }
SECTION 5. ORS 468.155 is amended to read:
468.155. (1)(a) As used in ORS 468.155 to 468.190, unless the
context requires otherwise, 'pollution control facility' or '
facility' means any land, structure, building, installation,
excavation, machinery, equipment or device, or any addition to,
reconstruction of or improvement of, land or an existing
structure, building, installation, excavation, machinery,
equipment or device reasonably used, erected, constructed or
installed by any person if:
(A) The principal purpose of such use, erection, construction
or installation is to comply with a requirement imposed by the
Department of Environmental Quality, the federal Environmental
Protection Agency or regional air pollution authority to prevent,
control or reduce air, water or noise pollution or solid or
hazardous waste or to recycle or provide for the appropriate
disposal of used oil; or
(B) The sole purpose of such use, erection, construction or
installation is to prevent, control or reduce a substantial
quantity of air, water or noise pollution or solid or hazardous
waste or to recycle or provide for the appropriate disposal of
used oil.
(b) Such prevention, control or reduction required by this
subsection shall be accomplished by:
(A) The disposal or elimination of or redesign to eliminate
industrial waste and the use of treatment works for industrial
waste as defined in ORS 468B.005;
(B) The disposal or elimination of or redesign to eliminate air
contaminants or air pollution or air contamination sources and
the use of air cleaning devices as defined in ORS 468A.005;
(C) The substantial reduction or elimination of or redesign to
eliminate noise pollution or noise emission sources as defined by
rule of the Environmental Quality Commission;
(D) The use of a material recovery process which obtains useful
material from material that would otherwise be solid waste as
defined in ORS 459.005, hazardous waste as defined in ORS
466.005, or used oil as defined in ORS 459A.555; or
(E) The treatment, substantial reduction or elimination of or
redesign to treat, substantially reduce or eliminate hazardous
waste as defined in ORS 466.005.
(2)(a) As used in ORS 468.155 to 468.190, 'pollution control
facility' or 'facility' includes a nonpoint source pollution
control facility { + that meets the requirements of subsection
(1)(a) of this section + }.
(b) As used in this subsection, 'nonpoint source pollution
control facility' means a facility that the Environmental Quality
Commission has identified by rule as reducing or controlling
significant amounts of nonpoint source pollution.
{ + (3)(a) As used in ORS 468.155 to 468.190, 'pollution
control facility' or 'facility' includes any of the following
that meet the requirements of subsection (1)(a) of this section:
(A) A biofuel processing plant;
(B) A biofuel production plant;
(C) A farm storage facility that is used exclusively for
storing crops used to produce biofuel and that was not used for
any other purpose prior to the date on which an application for
certification under ORS 468.165 is filed;
(D) A biomass conversion plant that uses forest materials,
thinnings, slash, brush, waste or by-products from manufacturing
activities to produce electric energy, direct application heat,
transportation fuel or a substitute for a petroleum-based
product;
(E) Equipment used in biofuel processing or biofuel production;
or
(F) Equipment used for growing crops that are harvested for
biofuel purposes.
(b) As used in this subsection, 'biofuel' means liquid or
gaseous fuel produced from a biological source, including but not
limited to waste and residue from agriculture, forestry or
related industries or other industrial or municipal waste. + }
{ - (3) - } { + (4) + } As used in ORS 468.155 to 468.190,
'pollution control facility' or 'facility' does not include:
(a) Air conditioners;
(b) Septic tanks or other facilities for human waste;
(c) Property installed, constructed or used for moving sewage
to the collecting facilities of a public or quasi-public sewerage
system;
(d) Any distinct portion of a pollution control facility that
makes an insignificant contribution to the principal or sole
purpose of the facility including the following specific items:
(A) Office buildings and furnishings;
(B) Parking lots and road improvements;
(C) Landscaping;
(D) External lighting;
(E) Company or related signs; and
(F) Automobiles;
(e) Replacement or reconstruction of all or a part of any
facility for which a pollution control facility certificate has
previously been issued under ORS 468.170, except:
(A) If the cost to replace or reconstruct the facility is
greater than the like-for-like replacement cost of the original
facility due to a requirement imposed by the department, the
federal Environmental Protection Agency or a regional air
pollution authority, then the facility may be eligible for tax
credit certification up to an amount equal to the difference
between the cost of the new facility and the like-for-like
replacement cost of the original facility; or
(B) If a facility is replaced or reconstructed before the end
of its useful life then the facility may be eligible for the
remainder of the tax credit certified to the original facility;
(f) Asbestos abatement; or
(g) Property installed, constructed or used for cleanup of
emergency spills or unauthorized releases, as defined by the
commission.
SECTION 6. ORS 468.165 is amended to read:
468.165. (1) Any person may apply to the Environmental Quality
Commission for certification under ORS 468.170 of a pollution
control facility or portion thereof erected, constructed or
installed by the person in Oregon if:
(a) The air or water pollution control facility was erected,
constructed or installed on or after January 1, 1967.
(b) The noise pollution control facility was erected,
constructed or installed on or after January 1, 1977.
(c) The solid waste facility was under construction on or after
January 1, 1973, the hazardous waste or used oil facility was
under construction on or after October 3, 1979, and if:
(A) The facility's principal or sole purpose conforms to the
requirements of ORS 468.155 (1) and (2);
(B) The facility will utilize material that would otherwise be
solid waste as defined in ORS 459.005, hazardous waste as defined
in ORS 466.005 or used oil as defined in ORS 459A.555 by
mechanical process or chemical process or through the production,
processing including presegregation, or use of, materials which
have useful chemical or physical properties and which may be used
for the same or other purposes, or materials which may be used in
the same kind of application as its prior use without change in
identity;
(C) The end product of the utilization is an item of real
economic value;
(D) The end product of the utilization, other than a usable
source of power, is competitive with an end product produced in
another state; and
(E) The Oregon law regulating solid waste imposes standards at
least substantially equivalent to the federal law.
(d) The hazardous waste control facility was erected,
constructed or installed on or after January 1, 1984, and if:
(A) The facility's principal or sole purpose conforms to the
requirements of ORS 468.155 (1) and (2); and
(B) The facility is designed to treat, substantially reduce or
eliminate hazardous waste as defined in ORS 466.005.
{ + (e) The biofuel production facility was erected,
constructed or installed on or after January 1, 2006, and the
facility's purpose conforms to the requirements of ORS 468.155
(1)(a) and (3). + }
(2) The application shall be made in writing in a form
prescribed by the Department of Environmental Quality and shall
contain information on the actual cost of the facility, a
description of the materials incorporated therein, all machinery
and equipment made a part thereof, the existing or proposed
operational procedure thereof, and a statement of the purpose of
prevention, control or reduction of air, water or noise pollution
or solid or hazardous waste or recycling or appropriate disposal
of used oil served or to be served by the facility and the
portion of the actual cost properly allocable to the prevention,
control or reduction of air, water or noise pollution or solid or
hazardous waste or to recycling or appropriately disposing of
used oil.
(3) The Director of the Department of Environmental Quality may
require any further information the director considers necessary
before a certificate is issued.
(4) The application shall be accompanied by a fee established
under subsection (5) of this section. The fee may be refunded if
the application for certification is rejected.
(5) By rule and after hearing the commission may adopt a
schedule of reasonable fees which the department may require of
applicants for certificates issued under ORS 468.167 and 468.170.
Before the adoption or revision of any such fees the commission
shall estimate the total cost of the program to the department.
The fees shall be based on the anticipated cost of filing,
investigating, granting and rejecting the applications and shall
be designed not to exceed the total cost estimated by the
commission. Any excess fees shall be held by the department and
shall be used by the commission to reduce any future fee
increases. The fee may vary according to the size and complexity
of the facility. The fees may not be considered by the commission
as part of the cost of the facility to be certified.
(6) The application shall be submitted after construction of
the facility is substantially completed and the facility is
placed in service and within one year after construction of the
facility is substantially completed. Failure to file a timely
application shall make the facility ineligible for tax credit
certification. An application may not be considered filed until
it is complete and ready for processing. The commission may grant
an extension of time to file an application for circumstances
beyond the control of the applicant that would make a timely
filing unreasonable.
{ - However, the period for filing an application may not be
extended to a date beyond December 31, 2008. - }
SECTION 7. ORS 468.170 is amended to read:
468.170. (1) The Environmental Quality Commission shall act on
an application for certification before the 120th day after the
filing of the application under ORS 468.165. The action of the
commission shall include certification of the actual cost of the
facility and the portion of the actual cost properly allocable to
the prevention, control or reduction of air, water or noise
pollution or solid or hazardous waste or to recycling or
appropriately disposing of used oil. The actual cost or portion
of the actual cost certified may not exceed the taxpayer's own
cash investment in the facility or portion of the facility. Each
certificate shall bear a separate serial number for each such
facility.
(2) If the commission rejects an application for certification,
or certifies a lesser actual cost of the facility or a lesser
portion of the actual cost properly allocable to the prevention,
control or reduction of air, water or noise pollution or solid or
hazardous waste or to recycling or appropriately disposing of
used oil than was claimed in the application for certification,
the commission shall cause written notice of its action, and a
concise statement of the findings and reasons therefor, to be
sent by registered or certified mail to the applicant before the
120th day after the filing of the application.
(3) If the application is rejected for any reason, including
the information furnished by the applicant as to the cost of the
facility, or if the applicant is dissatisfied with the
certification of actual cost or portion of the actual cost
properly allocable to prevention, control or reduction of air,
water or noise pollution or solid or hazardous waste or to
recycling or appropriately disposing of used oil, the applicant
may appeal from the rejection as provided in ORS 468.110. The
rejection or the certification is final and conclusive on all
parties unless the applicant takes an appeal therefrom as
provided in ORS 468.110 before the 30th day after notice was
mailed by the commission.
(4)(a) The commission shall certify a pollution control, solid
waste, hazardous waste or used oil facility or portion thereof,
for which an application has been made under ORS 468.165, if the
commission finds that the facility:
(A) Was erected, constructed or installed in accordance with
the requirements of ORS 468.165 (1);
(B) Is designed for, and is being operated or will operate in
accordance with the requirements of ORS 468.155; and
(C) Is necessary to satisfy the intents and purposes of ORS
454.010 to 454.040, 454.205 to 454.255, 454.505 to 454.535,
454.605 to 454.755, ORS chapters 459, 459A, 466 and 467 and ORS
chapters 468, 468A and 468B and rules thereunder.
(b) No determination of the proportion of the actual cost of
the facility to be certified shall be made until receipt of the
application.
(c) If one or more facilities constitute an operational unit,
the commission may certify such facilities under one certificate.
(d) A certificate under this section is effective for purposes
of tax relief in accordance with ORS 307.405 and 315.304 if
{ - , on or before December 31, 2007, - } erection,
construction or installation of the facility is completed, the
facility is placed in service and the application for
certification is filed with the commission under ORS 468.165.
(5) A person receiving a certificate under this section may
take tax relief only under ORS 315.304, depending upon the tax
status of the person's trade or business except that:
(a) A corporation organized under ORS chapter 65 or any
subsequent transferee of the corporation shall take tax relief
only under ORS 307.405; and
(b)(A) A corporation organized under ORS chapter 62 or any
predecessor to ORS chapter 62 relating to the incorporation of
cooperative associations or the subsequent transferee of the
corporation may make an irrevocable election to take the tax
relief under either ORS 315.304 or 307.405. The corporation shall
make the election at the time of applying for the certificate,
except that a corporation receiving a certificate prior to
December 31, 1995, may make the election at any time on or before
December 31, 1995. If a corporation elects on or before December
31, 1995, to take the tax relief under ORS 315.304, any income
taxes, penalties or interest otherwise payable by the corporation
for improperly taking the tax relief under ORS 315.304 in a
taxable year prior to making the election shall be waived.
(B) In the case of a corporation making the election under
subparagraph (A) of this paragraph, the election applies to:
(i) All existing or future facilities that are certified under
this section, if the corporation claimed a credit under ORS
315.304 for a tax year beginning prior to December 31, 1995; or
(ii) All future facilities that are certified under this
section, if the corporation did not claim a credit under ORS
315.304 for a tax year beginning prior to December 31, 1995.
(6) If the person receiving the certificate is a partnership,
each partner shall be entitled to take tax credit relief as
provided in ORS 315.304, based on that partner's pro rata share
of the certified cost of the facility.
(7) Certification under this section of a pollution control
facility qualifying under ORS 468.165 (1) shall be granted for a
period of 10 consecutive years which 10-year period shall begin
with the tax year of the person in which the facility is
certified under this section, except that if ad valorem tax
relief is utilized by a corporation organized under ORS chapter
62 or 65 the facility shall be exempt from ad valorem taxation
for a period of 20 consecutive years.
(8) Portions of a facility qualifying under ORS 468.165 (1)(c)
may be certified separately under this section if ownership of
the portions is in more than one person. Certification of such
portions of a facility shall include certification of the actual
cost of the portion of the facility to the person receiving the
certification. The actual cost certified for all portions of a
facility separately certified under this subsection may not
exceed the total cost of the facility that would have been
certified under one certificate. The provisions of ORS 315.304
(8) apply to any sale, exchange or other disposition of a
certified portion of a facility.
(9) A certificate issued under this section shall state the
applicable percentage of the certified cost of the facility, as
determined under ORS 468.173.
(10) { - If the construction or installation of a facility is
commenced after December 31, 2005, the facility may be certified
only if the facility or applicant is described in ORS 468.173
(3). - } A facility { - described in ORS 468.173 (2) - } for
which construction or installation is commenced after December
31,
{ - 2005 - } { + 2016 + }, may not be certified under this
section.
SECTION 8. ORS 468.173 is amended to read:
468.173. { + (1) + } For purposes of ORS 315.304, the
applicable percentage of the certified cost of a facility shall
be { - one of the following: - } { + 35 percent, except as
provided in subsection (2) of this section. + }
{ - (1) If the facility is certified under ORS 468.155 to
468.190 (1999 Edition) or if construction or installation of the
facility is commenced prior to January 1, 2001, and completed
prior to January 1, 2004, 50 percent. - }
{ - (2) Except as provided in subsection (1) or (3) of this
section, if the facility is certified pursuant to application for
certification filed on or after January 1, 2002, and: - }
{ - (a) Construction or installation of the facility is
commenced on or after January 1, 2001, and on or before December
31, 2003, 25 percent; or - }
{ - (b) Construction or installation of the facility is
commenced after December 31, 2003, and on or before December 31,
2005, 15 percent. - }
{ - (3) If certified pursuant to application for
certification filed on or after January 1, 2002, 35 percent
if: - }
{ + (2) For purposes of ORS 315.304, the applicable
percentage of the certified cost of a facility shall be 50
percent if: + }
(a) The applicant is certified under International Organization
for Standardization standard ISO 14001;
(b) A Green Permit that applies to the facility has been issued
under ORS 468.501 to 468.521;
(c) The facility is a nonpoint source or is regulated as a
confined animal feeding operation under ORS 468B.200 to 468B.230;
(d) The facility is used for material recovery or recycling, as
those terms are defined in ORS 459.005;
(e) The facility is used in an agricultural or forest products
operation and is used for energy recovery, as defined in ORS
459.005;
(f) The certified cost of the facility does not exceed
$200,000;
(g) Construction or installation of the facility is entirely
voluntary and no portion of it is required in order to comply
with a federal law administered by the United States
Environmental Protection Agency, a state law administered by the
Department of Environmental Quality or a law administered by a
regional air pollution authority;
(h) The facility is, at the time of certification, located
within an enterprise zone established under ORS 285C.050 to
285C.250 or within an area that has been designated a distressed
area, as defined in ORS 285A.010, by the Economic and Community
Development Department; { - or - }
{ + (i) The facility is a facility described in ORS 468.155
(3); or + }
{ - (i) - } { + (j) + } The applicant demonstrates to the
Department of Environmental Quality that the applicant uses an
environmental management system at the facility. In order for the
department to determine that the applicant uses an environmental
management system at the facility:
(A) The applicant must have the environmental management system
used at the facility reviewed by an independent third party
familiar with environmental management systems and submit a
report to the department stating that the provisions of this
paragraph have been met. The report shall be accompanied by
supporting materials that document compliance with the provisions
of this paragraph. The report shall include certification from a
registered or certified environmental management auditor employed
by, or under contract with, the independent third party that
reviewed the environmental management system; or
(B) The department shall contract with an independent third
party familiar with environmental management systems to review
the environmental management system employed at the facility. The
third party shall review the environmental management system,
and, if the third party determines that the environmental
management system meets the provisions of this paragraph, a
registered or certified environmental management system auditor
employed by, or contracted with, the third party shall certify
that determination to the department. The department shall
recover from the applicant the costs incurred by the department
as prescribed in ORS 468.073. An applicant shall be liable for
the costs of the department under this subparagraph without
regard to whether the department certifies the facility as a
pollution control facility. The department may not certify a
facility to which this subparagraph applies until the department
has received full payment from the applicant.
SECTION 9. ORS 468.183 is amended to read:
468.183. { - (1) - } If a person has obtained pollution
control facility certification { - in which the applicable
percentage is 35 percent because of issuance of a Green Permit
described under ORS 468.173 (3)(b) that applies to the certified
facility - } { + for a facility for which a Green Permit
applies + } and the Green Permit is revoked, the applicable
percentage for any remaining tax credit to be claimed under ORS
315.304 shall be the applicable percentage described under ORS
468.173 { + (1). + } { - (2). If the construction or
installation of the facility is commenced on or after January 1,
2006, the pollution control facility certification shall be
revoked. - }
{ - (2) The Department of Environmental Quality shall inform
the Department of Revenue of the revocation. - }
SECTION 10. { + The amendments to ORS 468.155, 468.165,
468.170, 468.173 and 468.183 by sections 5 to 9 of this 2005 Act
apply to applications for pollution control facility
certification issued on or after January 1, 2006. + }
{ +
PRODUCERS OF BIOFUEL RAW MATERIALS + }
SECTION 11. { + Section 12 of this 2005 Act is added to and
made a part of ORS chapter 315. + }
SECTION 12. { + (1) As used in this section:
(a) 'Agricultural producer' means a person engaged in farming
or livestock operations that produce the plant or animal matter
that is used by a biodiesel or ethanol producer to produce
biodiesel or ethanol, or a person engaged in farming or forestry
operations that produce the green biomass used to produce
electric energy, direct application heat, transportation fuel or
a substitute for a petroleum-based product.
(b) 'Biodiesel' means the monoalkyl esters of long-chain fatty
acids derived from plant or animal matter that meet the
registration requirements for fuels and fuel additives
established under 42 U.S.C. 7545, as amended and in effect on the
effective date of this 2005 Act, and regulations adopted
thereunder.
(c) 'Biomass' means any organic matter that is available on a
renewable or recurring basis, including agricultural crops and
trees, wood and wood wastes and residues, plants (including
aquatic plants), grasses, residues, fibers, animal wastes,
municipal wastes and other waste materials.
(d) 'Ethanol' has the meaning given that term in ORS 646.905.
(2) An agricultural producer shall be allowed a credit against
the taxes that would otherwise be due under ORS chapter 316 or,
if the taxpayer is a corporation, under ORS chapter 317 or 318,
for the production in this state of plant or animal matter that
is used to produce biodiesel or ethanol in this state.
(3) The amount of the credit shall equal:
(a) Five cents per gallon of biodiesel produced in this state
from plant or animal matter produced in this state;
(b) Four cents per gallon of ethanol produced in this state
from plant or animal matter produced in this state; and
(c) Ten dollars per green ton of forest or rangeland vegetative
biomass that is delivered to a purchaser to produce, or is used
to produce, electric energy, direct application heat,
transportation fuel or a substitute for a petroleum-based
product.
(4)(a) Each biodiesel producer or ethanol producer shall report
to an agricultural producer the quantity, in gallons, of
biodiesel or ethanol produced from plant or animal matter sold to
the producer by the agricultural producer. The report shall be
made in writing within 30 days of the date of sale of the plant
or animal matter to the biodiesel or ethanol producer.
(b) Each producer that uses biomass to produce electric energy,
direct application heat, transportation fuel or a substitute for
a petroleum-based product shall maintain records of the quantity
of biomass obtained and the identity of the agricultural producer
from whom the biomass was obtained. The producer shall maintain
the records for the length of time prescribed by the Department
of Revenue.
(5) Except as provided in subsection (7) of this section, the
amount of the credit may not exceed the tax liability of the
taxpayer.
(6) The credit shall be claimed on a form prescribed by the
department that contains the information required by the
department.
(7) Any tax credit otherwise allowable under this section that
is not used by the taxpayer in a particular tax year may be
carried forward and offset against the taxpayer's tax liability
for the next succeeding tax year. Any credit remaining unused in
the next succeeding tax year may be carried forward and used in
the second succeeding tax year, and likewise any credit not used
in that second succeeding tax year may be carried forward and
used in the third succeeding tax year, and any credit not used in
that third succeeding tax year may be carried forward and used in
the fourth succeeding tax year, but may not be carried forward
for any tax year thereafter.
(8) In the case of a credit allowed under this section:
(a) A nonresident shall be allowed the credit under this
section in the proportion provided in ORS 316.117.
(b) If a change in the status of the taxpayer from resident to
nonresident or from nonresident to resident occurs, the credit
allowed by this section shall be determined in a manner
consistent with ORS 316.117.
(c) If a change in the taxable year of the taxpayer occurs as
described in ORS 314.085, or if the department terminates the
taxpayer's taxable year under ORS 314.440, the credit allowed
under this section shall be prorated or computed in a manner
consistent with ORS 314.085. + }
{ + NOTE: + } Section 13 was deleted by amendment. Subsequent
sections were not renumbered.
SECTION 14. ORS 314.752 is amended to read:
314.752. (1) Except as provided in ORS 314.740 (5)(b), the tax
credits allowed or allowable to a C corporation for purposes of
ORS chapter 317 or 318 shall not be allowed to an S corporation.
The business tax credits allowed or allowable for purposes of ORS
chapter 316 shall be allowed or are allowable to the shareholders
of the S corporation.
(2) In determining the tax imposed under ORS chapter 316, as
provided under ORS 314.734, on income of the shareholder of an S
corporation, there shall be taken into account the shareholder's
pro rata share of business tax credit (or item thereof) that
would be allowed to the corporation (but for subsection (1) of
this section) or recapture or recovery thereof. The credit (or
item thereof), recapture or recovery shall be passed through to
shareholders in pro rata shares as determined in the manner
prescribed under section 1377(a) of the Internal Revenue Code.
(3) The character of any item included in a shareholder's pro
rata share under subsection (2) of this section shall be
determined as if such item were realized directly from the source
from which realized by the corporation, or incurred in the same
manner as incurred by the corporation.
(4) If the shareholder is a nonresident and there is a
requirement applicable for the business tax credit that in the
case of a nonresident that the credit be allowed in the
proportion provided in ORS 316.117, then that provision shall
apply to the nonresident shareholder.
(5) As used in this section, 'business tax credit' means a tax
credit granted to personal income taxpayers to encourage certain
investment, to create employment, economic opportunity or
incentive or for charitable, educational, scientific, literary or
public purposes that is listed under this subsection as a
business tax credit or is designated as a business tax credit by
law or by the Department of Revenue by rule and includes but is
not limited to the following credits: ORS 285C.309 (tribal taxes
on reservation enterprise zones), ORS 315.104 (forestation and
reforestation), ORS 315.134 (fish habitat improvement), ORS
315.138 (fish screening, by-pass devices, fishways), ORS 315.156
(crop gleaning), ORS 315.164 and 315.169 (farmworker housing),
ORS 315.204 (dependent care assistance), ORS 315.208 (dependent
care facilities), ORS 315.213 (contributions for child care), ORS
315.234 (child development program contributions), ORS 315.254
(youth apprenticeship sponsorship), ORS 315.304 (pollution
control facility), ORS 315.324 (plastics recycling), ORS 315.354
and ORS 469.207 (energy conservation facilities), ORS 315.504
(Oregon Capital Corporation), ORS 315.507 (electronic commerce),
ORS 315.511 (advanced telecommunications facilities), ORS 315.604
(bone marrow transplant expenses) and ORS 317.115 (fueling
stations necessary to operate an alternative fuel vehicle) { +
and section 12 of this 2005 Act (production for biodiesel and
ethanol, biomass usage) + }.
SECTION 15. ORS 318.031 is amended to read:
318.031. It being the intention of the Legislative Assembly
that this chapter and the Corporation Excise Tax Law of 1929
shall be administered as uniformly as possible (allowance being
made for the difference in imposition of the taxes and the
operative date of this chapter), ORS 305.140 and 305.150, ORS
chapter 314 and the following sections are incorporated into and
made a part of this chapter: ORS 315.104, 315.134, 315.156,
315.204, 315.208, 315.213, 315.234, 315.254, 315.304, 315.504,
315.511 and 315.604 { + and section 12 of this 2005 Act + } (all
only to the extent applicable
{ - for - } { + to + } a corporation) and ORS 285C.309,
315.507, 317.010, 317.013, 317.018 to 317.022, 317.030, 317.035,
317.038, 317.080, 317.124 to 317.131, 317.152 to 317.154, 317.259
to 317.303, 317.310 to 317.386, 317.476 to 317.485, 317.488,
317.510 to 317.635 and 317.705 to 317.725.
SECTION 16. { + Section 12 of this 2005 Act and the amendments
to ORS 314.752 and 318.031 by sections 14 and 15 of this 2005 Act
apply to tax years beginning on or after January 1, 2006. + }
{ +
CLEAN EMISSION SCHOOL BUSES + }
SECTION 17. { + (1) There is created within the State
Treasury, separate and distinct from the General Fund, the Clean
School Bus Grant Fund. Interest earned by the Clean School Bus
Grant Fund shall be credited to the fund. Moneys in the fund are
continuously appropriated to the Department of Education for the
purpose of making grants to school districts under section 18 of
this 2005 Act.
(2) Any federal funds or private donations received for the
purpose of making the grants described in section 18 of this 2005
Act shall be deposited in the fund. + }
SECTION 18. { + (1) The Department of Education shall award
annual grants to school districts from the Clean School Bus Grant
Fund for any of the following purposes and with the following
limitations:
(a) To assist school districts in replacing diesel fueled
school buses manufactured before 1994. A grant made under this
paragraph may not exceed $10,000 per replaced bus.
(b) To retrofit existing school buses manufactured after 1993
with diesel exhaust after-treatment devices that have been
verified effective in meeting industry standards by independent
test laboratories. As a condition to receipt of grant moneys
under this paragraph, a school district must prioritize the
installation of these devices in accordance with bus age, so that
older buses are retrofitted before newer buses are retrofitted.
(c) To help school districts meet federal grant matching
requirements to perform retrofits of school buses. A grant made
under this paragraph may not exceed $10,000 per school district
per year.
(d) To provide funding to school districts for pilot projects
utilizing biodiesel fuel in school bus applications.
(2) For purposes of the State School Fund distribution, the
State Board of Education shall consider expenditures by a school
district made for the purposes described in subsection (1) of
this section to be approved transportation costs.
(3) The State Board of Education may adopt any rules necessary
to administer this section. + }
SECTION 19. { + Prior to February 1, 2009, the Department of
Education shall report to the Seventy-fifth Legislative Assembly
on:
(1) The extent to which school buses operated in this state and
manufactured before 2004 have been retrofitted with diesel
exhaust after-treatment devices or retired; and
(2) The results of any pilot projects funded under section 18
of this 2005 Act utilizing biodiesel fuel in school bus
applications. + }
SECTION 20. { + Sections 17 to 19 of this 2005 Act are
repealed on June 30, 2014. + }
SECTION 21. { + On July 1, 2014, the Department of Education
shall transfer all moneys in the Clean School Bus Grant Fund
established in section 17 of this 2005 Act to the Department of
Agriculture Service Fund established in ORS 561.144. + }
{ +
BIOFUEL OR EMISSIONS RESEARCH AND DEVELOPMENT + }
SECTION 22. { + Section 23 of this 2005 Act is added to and
made a part of ORS chapter 315. + }
SECTION 23. { + (1) As used in this section, 'qualifying
equipment' means:
(a) Any system, mechanism or series of mechanisms that is used
in the production of ethanol or biodiesel;
(b) Any ultra-low sulfur diesel and particulate trap; or
(c) Any equipment designed to be used on buses with a seating
capacity of at least 16 passengers and designed to reduce bus
tailpipe emissions.
(2) A taxpayer shall be allowed a credit against the taxes that
are otherwise due under ORS chapter 316 or, if the taxpayer is a
corporation, under ORS chapter 317 or 318, for costs incurred in
conducting research and development activities for developing
qualifying equipment that has commercial application.
(3)(a) In order to claim a credit under this section, the
taxpayer shall first obtain certification from the Department of
Environmental Quality under this subsection. The taxpayer shall
apply for certification on a form prescribed by the Department of
Environmental Quality, setting forth the taxpayer's estimate of
costs incurred or to be incurred during the tax year for which
the credit is to be claimed and that are described in subsection
(2) of this section, and any other information required by the
Department of Environmental Quality.
(b) The Department of Environmental Quality shall issue a
written certification to the taxpayer, setting forth the costs
being certified as eligible for a credit under this section. The
Department of Environmental Quality may not certify a total for
all taxpayers of more than $2 million in costs as eligible for
credit under this section. The Department of Environmental
Quality shall notify the Department of Revenue of the taxpayers
and amounts certified.
(4) The amount of the credit shall equal five percent of the
amount certified under subsection (3) of this section or the
amount actually paid or incurred by the taxpayer during the tax
year for activities described in subsection (2) of this section,
whichever is less.
(5) The amount of credit allowed in any one tax year may not
exceed the tax liability of the taxpayer.
(6) Any tax credit otherwise allowable under this section that
is not used by the taxpayer in a particular year may be carried
forward and offset against the taxpayer's tax liability for the
next succeeding tax year. Any credit remaining unused in the next
succeeding tax year may be carried forward and used in the second
succeeding tax year, and likewise any credit not used in that
second succeeding tax year may be carried forward and used in the
third succeeding tax year, and any credit not used in that third
succeeding tax year may be carried forward and used in the fourth
succeeding tax year, and any credit not used in that fourth
succeeding tax year may be carried forward and used in the fifth
succeeding tax year, but may not be carried forward for any tax
year thereafter.
(7) In the case of a credit allowed under this section for
purposes of ORS chapter 316:
(a) A nonresident shall be allowed the credit under this
section in the proportion provided in ORS 316.117.
(b) If a change in the status of a taxpayer from resident to
nonresident or from nonresident to resident occurs, the credit
allowed by this section shall be determined in a manner
consistent with ORS 316.117.
(c) A husband and wife who file separate returns for a taxable
year may each claim a share of the tax credit that would have
been allowed on a joint return in proportion to the contribution
of each.
(d) If a change in the taxable year of a taxpayer occurs as
described in ORS 314.085, or if the Department of Revenue
terminates the taxpayer's taxable year under ORS 314.440, the
credit allowed under this section shall be prorated or computed
in a manner consistent with ORS 314.085.
(8) A taxpayer may not be allowed a credit under ORS 317.152 or
317.154 for the same research and development costs that serve as
the basis for the credit allowed under this section. + }
SECTION 24. { + Section 23 of this 2005 Act applies to tax
years beginning on or after January 1, 2006, and before January
1, 2012. + }
SECTION 25. ORS 314.752, as amended by section 14 of this 2005
Act, is amended to read:
314.752. (1) Except as provided in ORS 314.740 (5)(b), the tax
credits allowed or allowable to a C corporation for purposes of
ORS chapter 317 or 318 shall not be allowed to an S corporation.
The business tax credits allowed or allowable for purposes of ORS
chapter 316 shall be allowed or are allowable to the shareholders
of the S corporation.
(2) In determining the tax imposed under ORS chapter 316, as
provided under ORS 314.734, on income of the shareholder of an S
corporation, there shall be taken into account the shareholder's
pro rata share of business tax credit (or item thereof) that
would be allowed to the corporation (but for subsection (1) of
this section) or recapture or recovery thereof. The credit (or
item thereof), recapture or recovery shall be passed through to
shareholders in pro rata shares as determined in the manner
prescribed under section 1377(a) of the Internal Revenue Code.
(3) The character of any item included in a shareholder's pro
rata share under subsection (2) of this section shall be
determined as if such item were realized directly from the source
from which realized by the corporation, or incurred in the same
manner as incurred by the corporation.
(4) If the shareholder is a nonresident and there is a
requirement applicable for the business tax credit that in the
case of a nonresident that the credit be allowed in the
proportion provided in ORS 316.117, then that provision shall
apply to the nonresident shareholder.
(5) As used in this section, 'business tax credit' means a tax
credit granted to personal income taxpayers to encourage certain
investment, to create employment, economic opportunity or
incentive or for charitable, educational, scientific, literary or
public purposes that is listed under this subsection as a
business tax credit or is designated as a business tax credit by
law or by the Department of Revenue by rule and includes but is
not limited to the following credits: ORS 285C.309 (tribal taxes
on reservation enterprise zones), ORS 315.104 (forestation and
reforestation), ORS 315.134 (fish habitat improvement), ORS
315.138 (fish screening, by-pass devices, fishways), ORS 315.156
(crop gleaning), ORS 315.164 and 315.169 (farmworker housing),
ORS 315.204 (dependent care assistance), ORS 315.208 (dependent
care facilities), ORS 315.213 (contributions for child care), ORS
315.234 (child development program contributions), ORS 315.254
(youth apprenticeship sponsorship), ORS 315.304 (pollution
control facility), ORS 315.324 (plastics recycling), ORS 315.354
and ORS 469.207 (energy conservation facilities), ORS 315.504
(Oregon Capital Corporation), ORS 315.507 (electronic commerce),
ORS 315.511 (advanced telecommunications facilities), ORS 315.604
(bone marrow transplant expenses) and ORS 317.115 (fueling
stations necessary to operate an alternative fuel vehicle) and
section 12 of this 2005 Act (production for biodiesel and
ethanol, biomass usage) { + and section 23 of this 2005 Act
(qualifying equipment research and development) + }.
SECTION 26. ORS 318.031, as amended by section 15 of this 2005
Act, is amended to read:
318.031. It being the intention of the Legislative Assembly
that this chapter and the Corporation Excise Tax Law of 1929
shall be administered as uniformly as possible (allowance being
made for the difference in imposition of the taxes and the
operative date of this chapter), ORS 305.140 and 305.150, ORS
chapter 314 and the following sections are incorporated into and
made a part of this chapter: ORS 315.104, 315.134, 315.156,
315.204, 315.208, 315.213, 315.234, 315.254, 315.304, 315.504,
315.511 and 315.604 and section 12 of this 2005 Act (all only to
the extent applicable to a corporation) and ORS 285C.309,
315.507, 317.010, 317.013, 317.018 to 317.022, 317.030, 317.035,
317.038, 317.080, 317.124 to 317.131, 317.152 to 317.154, 317.259
to 317.303, 317.310 to 317.386, 317.476 to 317.485, 317.488,
317.510 to 317.635 and 317.705 to 317.725 { + and section 23 of
this 2005 Act + }.
{ +
GASOLINE ADDITIVE RESTRICTIONS + }
SECTION 27. ORS 646.910 is amended to read:
646.910. { - No - } { + (1) A + } wholesale or retail
dealer may { + not + } sell or offer to sell any gasoline
blended or mixed with { + :
(a) + } { - Alcohol - } { + Ethanol + } unless the blend or
mixture meets the specifications or registration requirements
established by the United States Environmental Protection Agency
pursuant to section 211 of the Clean Air Act, 42 U.S.C. section
7545 and 40 C.F.R. Part 79 { - . - } { + ;
(b) Methyl tertiary butyl ether in concentrations that exceed
five-tenths of one percent by volume; or
(c) A total of all of the following oxygenates that exceeds
one-tenth of one percent, by weight, of:
(A) Diisopropylether.
(B) Ethyl tert-butylether.
(C) Iso-butanol.
(D) Iso-propanol.
(E) Methanol.
(F) N-butanol.
(G) N-propanol.
(H) Sec-butanol.
(I) Tert-amyl methyl ether.
(J) Tert-butanol.
(K) Tert-pentanol or tert-amyl alcohol.
(2) Nothing in this section shall prohibit transshipment
through this state, or storage incident to the transshipment, of
gasoline that contains methyl tertiary butyl ether in
concentrations that exceed five-tenths of one percent by volume
or any of the oxygenates listed in subsection (1)(c) of this
section, provided:
(a) The gasoline is used or disposed of outside this state; and
(b) The gasoline is segregated from gasoline intended for use
within this state. + }
SECTION 28. { + The amendments to ORS 646.910 by section 27 of
this 2005 Act become operative November 1, 2007. + }
{ +
ENERGY FACILITY SITING REQUIREMENTS + }
SECTION 29. ORS 469.320 is amended to read:
469.320. (1) Except as provided in subsections (2) and (5) of
this section, no facility shall be constructed or expanded unless
a site certificate has been issued for the site thereof in the
manner provided in ORS 469.300 to 469.563, 469.590 to 469.619,
469.930 and 469.992. No facility shall be constructed or operated
except in conformity with the requirements of ORS 469.300 to
469.563, 469.590 to 469.619, 469.930 and 469.992.
(2) { - No - } { + A + } site certificate { - shall
be - } { + is not + } required for:
(a) An energy facility for which no site certificate has been
issued that, on August 2, 1993, had operable electric generating
equipment for a modification that uses the same fuel type and
increases electric generating capacity, if:
(A) The site is not enlarged; and
(B) The ability of the energy facility to use fuel for
electricity production under peak steady state operating
conditions is not more than 200 million Btu per hour greater than
it was on August 2, 1993, or the energy facility expansion is
called for in the short-term plan of action of an energy resource
plan that has been acknowledged by the Public Utility Commission
of Oregon.
(b) Construction or expansion of any interstate natural gas
pipeline or associated underground natural gas storage facility
authorized by and subject to the continuing regulation of the
Federal Energy Regulatory Commission or successor agency.
(c) An energy facility, except coal and nuclear power plants,
if the energy facility:
(A) Sequentially produces electrical energy and useful thermal
energy from the same fuel source; and
(B) Under normal operating conditions, has a useful thermal
energy output of no less than 33 percent of the total energy
output or the fuel chargeable to power heat rate value is not
greater than 6,000 Btu per kilowatt hour.
(d) Temporary storage, at the site of a nuclear-fueled thermal
power plant for which a site certificate has been issued by the
State of Oregon, of radioactive waste from the plant.
(e) An energy facility as defined in ORS 469.300 (11)(a)(G), if
the plant also produces a secondary fuel used on site for the
production of heat or electricity, if the output of the primary
fuel is less than six billion Btu of heat a day.
(f) An energy facility as defined in ORS 469.300 (11)(a)(G), if
the facility:
(A) { + Exclusively + } uses { - biomass exclusively
from - } grain, whey
{ - or - } { + , + } potatoes { + , oil seeds, waste vegetable
oil or cellulosic biomass + }as the source of material for
conversion to a liquid fuel { + , the production of electric
energy, the generation of heat, the creation of transportation
fuels or the creation of substitutes for petroleum-based
products + };
(B) Has received local land use approval under the applicable
acknowledged comprehensive plan and land use regulations of the
affected local government and the facility complies with any
statewide planning goals or rules of the Land Conservation and
Development Commission that are directly applicable to the
facility;
(C) Requires no new electric transmission lines or gas or
petroleum product pipelines that would require a site certificate
under subsection (1) of this section; and
(D) Produces synthetic fuel, at least 90 percent of which is
used in an industrial or refueling facility located within one
mile of the facility or is transported from the facility by rail
or barge.
(g) A temporary energy generating facility, if the facility
complies with all applicable carbon dioxide emissions standards
adopted by the Energy Facility Siting Council or enacted by
statute and the applicant agrees to provide funds to a qualified
organization in an amount determined by the council to be
sufficient to produce any required reductions in carbon dioxide
as specified in ORS 469.501. To support the council's finding
that the facility complies with all applicable carbon dioxide
emissions standards, the applicant shall provide proof acceptable
to the council that shows the contracted nominal electric
generating capacity of the facility and the contracted heat rate
in higher heating value. The applicant shall pay the funds to the
qualified organization before commencing construction on the
temporary facility. The amount of the carbon dioxide offset funds
for a temporary facility shall be subject to adjustment as
provided in subsection (7)(c) of this section.
(h) A standby generation facility, if the facility complies
with all of the following:
(A) The facility has received local land use approval under the
applicable acknowledged comprehensive plan and land use
regulations of the affected local government and the facility
complies with all statewide planning goals and applicable rules
of the Land Conservation and Development Commission;
(B) The standby generators have been approved by the Department
of Environmental Quality as having complied with all applicable
air and water quality requirements. For an applicant that
proposes to provide the physical facilities for the installation
of standby generators, the requirement of this subparagraph may
be met by agreeing to require such a term in the lease contract
for the facility; and
(C) The standby generators are electrically incapable of being
interconnected to the transmission grid. For an applicant that
proposes to provide the physical facilities for the installation
of standby generators, the requirement of this subparagraph may
be met by agreeing to require such a term in the lease contract
for the facility.
(3) The Energy Facility Siting Council may review and, if
necessary, revise the fuel chargeable to power heat rate value
set forth in subsection (2)(c)(B) of this section. In making its
determination, the council shall ensure that the fuel chargeable
to power heat rate value for facilities set forth in subsection
(2)(c)(B) of this section remains significantly lower than the
fuel chargeable to power heat rate value for the best available,
commercially viable thermal power plant technology at the time of
the revision.
(4) Any person who proposes to construct or enlarge an energy
facility and who claims an exemption under subsection (2)(a),
(c), (f) or (h) of this section from the requirement to obtain a
site certificate shall request the Energy Facility Siting Council
to determine whether the proposed facility qualifies for the
claimed exemption. The council shall make its determination
within 60 days after the request for exemption is filed. An
appeal from the council's determination on a request for
exemption shall be made under ORS 469.403, except that the scope
of review by the Supreme Court shall be the same as a review by a
circuit court under ORS 183.484. The record on review by the
Supreme Court shall be the record established in the council
proceeding on the exemption.
(5) Notwithstanding subsection (1) of this section, a separate
site certificate shall not be required for:
(a) Transmission lines, storage facilities, pipelines or
similar related or supporting facilities, if such related or
supporting facilities are addressed in and are subject to a site
certificate for another energy facility;
(b) Expansion within the site or within the energy generation
area of a facility for which a site certificate has been issued,
if the existing site certificate has been amended to authorize
expansion; or
(c) Expansion, either within the site or outside the site, of
an existing council certified surface facility related to an
underground gas storage reservoir, if the existing site
certificate is amended to authorize expansion.
(6) If the substantial loss of the steam host causes a facility
exempt under subsection (2)(c) of this section to substantially
fail to meet the exemption requirements under subsection (2)(c)
of this section, the electric generating facility shall cease to
operate one year after the substantial loss of the steam host
unless an application for a site certificate has been filed in
accordance with the provisions of ORS 469.300 to 469.563.
(7)(a) Any person who proposes to construct or enlarge a
temporary energy generating facility and who claims an exemption
under subsection (2)(g) of this section from the requirement to
obtain a site certificate shall request the Energy Facility
Siting Council to determine whether the proposed facility
qualifies for the claimed exemption. The council shall make its
determination within 30 days of receiving all of the information
necessary to support the determination. Such exemption shall
provide that the applicant may not begin construction of the
temporary energy generating facility until the facility has
received the required local land use approval under the
applicable acknowledged comprehensive plan and land use
regulations of the affected local government and the facility
complies with all statewide planning goals and applicable rules
of the Land Conservation and Development Commission. The
exemption shall also require that the temporary energy generating
facility cease operation no later than 24 months after the date
of first commercial operation or January 2, 2006, whichever is
earlier. An appeal from the council's determination on a request
for exemption shall be made under ORS 469.403, except that the
order may not be stayed and review by the Supreme Court is
limited to the record made by the council.
(b) The council may not grant an exemption for a temporary
energy generating facility pursuant to subsection (2)(g) of this
section after July 1, 2003.
(c) Within 30 days of ceasing operation of a temporary energy
generating facility, the applicant shall report the total actual
fuel used during commercial operation of the temporary energy
generating facility. Based on the total actual fuel used during
commercial operation, the council shall determine whether
additional offset funds, as defined in ORS 469.503, and
contracting and selection funds are owed to the qualified
organization. If the council determines that additional offset
funds are owed to the qualified organization, the applicant shall
pay such amounts within 60 days of the council's order
determining the amount of additional funds.
(d) Notwithstanding the provisions of paragraph (a) of this
subsection that require a temporary energy generating facility
granted an exemption pursuant to subsection (2)(g) of this
section to cease operation within 24 months of first commercial
operation, if the owner of a temporary energy generating facility
submits an application for a site certificate prior to the last
day of the period constituting the exemption or January 1, 2005,
whichever date is earlier, the council shall extend the period
constituting the exemption and shall allow the temporary energy
generating facility to continue operation until the council
concludes its review of the site certificate application. The
council may specify a date by which the application must be
completed. If the application is not completed by the date
specified by the council, or is rejected by the council, the
energy facility shall cease operation on the specified date. An
energy facility operating pursuant to this paragraph shall cease
operation if the applicant for the site certificate suspends the
application.
(8) As used in this section:
{ + (a) 'Cellulosic biomass' means forest or rangeland
residue or any crop grown specifically for the purpose of
producing cellulosic feedstock that contains lignocellulose or
hemicellulose, or any by-product of agricultural commodity
production. + }
{ - (a) - } { + (b) + } 'Standby generation facility' means
an electric power generating facility, including standby
generators and the physical structures necessary to install and
connect standby generators, that provides temporary electric
power in the event of a power outage and that is electrically
incapable of being interconnected with the transmission grid.
{ - (b) - } { + (c) + } 'Temporary energy generating
facility' means an electric power generating facility, including
a thermal power plant and a combustion turbine power plant, but
not including a hydropower plant, with a nominal electric
generating capacity of no more than 100 megawatts that is
operated for no more than 24 months from the date of initial
commercial operation.
{ - (c) - } { + (d) + } 'Total energy output' means the sum
of useful thermal energy output and useful electrical energy
output.
{ - (d) - } { + (e) + } 'Useful thermal energy' means the
verifiable thermal energy used in any viable industrial or
commercial process, heating or cooling application.
(9) Notwithstanding the definition of 'energy facility' in ORS
469.300 (11)(a)(J), an electric power generating plant with an
average electric generating capacity of less than 35 megawatts
produced from wind energy at a single energy facility or within a
single energy generation area may elect to obtain a site
certificate in the manner provided in ORS 469.300 to 469.563,
469.590 to 469.619, 469.930 and 469.992. An election to obtain a
site certificate under this subsection shall be final upon
submission of an application for a site certificate.
SECTION 30. ORS 469.320, as amended by section 8, chapter 683,
Oregon Laws 2001, and section 77, chapter 186, Oregon Laws 2003,
is amended to read:
469.320. (1) Except as provided in subsections (2) and (5) of
this section, no facility shall be constructed or expanded unless
a site certificate has been issued for the site thereof in the
manner provided in ORS 469.300 to 469.563, 469.590 to 469.619,
469.930 and 469.992. No facility shall be constructed or operated
except in conformity with the requirements of ORS 469.300 to
469.563, 469.590 to 469.619, 469.930 and 469.992.
(2) { - No - } { + A + } site certificate { - shall
be - } { + is not + } required for:
(a) An energy facility for which no site certificate has been
issued that, on August 2, 1993, had operable electric generating
equipment for a modification that uses the same fuel type and
increases electric generating capacity, if:
(A) The site is not enlarged; and
(B) The ability of the energy facility to use fuel for
electricity production under peak steady state operating
conditions is not more than 200 million Btu per hour greater than
it was on August 2, 1993, or the energy facility expansion is
called for in the short-term plan of action of an energy resource
plan that has been acknowledged by the Public Utility Commission
of Oregon.
(b) Construction or expansion of any interstate natural gas
pipeline or associated underground natural gas storage facility
authorized by and subject to the continuing regulation of the
Federal Energy Regulatory Commission or successor agency.
(c) An energy facility, except coal and nuclear power plants,
if the energy facility:
(A) Sequentially produces electrical energy and useful thermal
energy from the same fuel source; and
(B) Under normal operating conditions, has a useful thermal
energy output of no less than 33 percent of the total energy
output or the fuel chargeable to power heat rate value is not
greater than 6,000 Btu per kilowatt hour.
(d) Temporary storage, at the site of a nuclear-fueled thermal
power plant for which a site certificate has been issued by the
State of Oregon, of radioactive waste from the plant.
(e) An energy facility as defined in ORS 469.300 (11)(a)(G), if
the plant also produces a secondary fuel used on site for the
production of heat or electricity, if the output of the primary
fuel is less than six billion Btu of heat a day.
(f) An energy facility as defined in ORS 469.300 (11)(a)(G), if
the facility:
(A) { + Exclusively + } uses { - biomass exclusively
from - } grain, whey
{ - or - } { + , + } potatoes { + , oil seeds, waste vegetable
oil or cellulosic biomass + } as the source of material for
conversion to a liquid fuel { + , the production of electric
energy, the generation of heat, the creation of transportation
fuels or the creation of substitutes for petroleum-based
products + };
(B) Has received local land use approval under the applicable
acknowledged comprehensive plan and land use regulations of the
affected local government and the facility complies with any
statewide planning goals or rules of the Land Conservation and
Development Commission that are directly applicable to the
facility;
(C) Requires no new electric transmission lines or gas or
petroleum product pipelines that would require a site certificate
under subsection (1) of this section; and
(D) Produces synthetic fuel, at least 90 percent of which is
used in an industrial or refueling facility located within one
mile of the facility or is transported from the facility by rail
or barge.
(g) A standby generation facility, if the facility complies
with all of the following:
(A) The facility has received local land use approval under the
applicable acknowledged comprehensive plan and land use
regulations of the affected local government and the facility
complies with all statewide planning goals and applicable rules
of the Land Conservation and Development Commission;
(B) The standby generators have been approved by the Department
of Environmental Quality as having complied with all applicable
air and water quality requirements. For an applicant that
proposes to provide the physical facilities for the installation
of standby generators, the requirement of this subparagraph may
be met by agreeing to require such a term in the lease contract
for the facility; and
(C) The standby generators are electrically incapable of being
interconnected to the transmission grid. For an applicant that
proposes to provide the physical facilities for the installation
of standby generators, the requirement of this subparagraph may
be met by agreeing to require such a term in the lease contract
for the facility.
(3) The Energy Facility Siting Council may review and, if
necessary, revise the fuel chargeable to power heat rate value
set forth in subsection (2)(c)(B) of this section. In making its
determination, the council shall ensure that the fuel chargeable
to power heat rate value for facilities set forth in subsection
(2)(c)(B) of this section remains significantly lower than the
fuel chargeable to power heat rate value for the best available,
commercially viable thermal power plant technology at the time of
the revision.
(4) Any person who proposes to construct or enlarge an energy
facility and who claims an exemption under subsection (2)(a),
(c), (f) or (g) of this section from the requirement to obtain a
site certificate shall request the Energy Facility Siting Council
to determine whether the proposed facility qualifies for the
claimed exemption. The council shall make its determination
within 60 days after the request for exemption is filed. An
appeal from the council's determination on a request for
exemption shall be made under ORS 469.403, except that the scope
of review by the Supreme Court shall be the same as a review by a
circuit court under ORS 183.484. The record on review by the
Supreme Court shall be the record established in the council
proceeding on the exemption.
(5) Notwithstanding subsection (1) of this section, a separate
site certificate shall not be required for:
(a) Transmission lines, storage facilities, pipelines or
similar related or supporting facilities, if such related or
supporting facilities are addressed in and are subject to a site
certificate for another energy facility;
(b) Expansion within the site or within the energy generation
area of a facility for which a site certificate has been issued,
if the existing site certificate has been amended to authorize
expansion; or
(c) Expansion, either within the site or outside the site, of
an existing council certified surface facility related to an
underground gas storage reservoir, if the existing site
certificate is amended to authorize expansion.
(6) If the substantial loss of the steam host causes a facility
exempt under subsection (2)(c) of this section to substantially
fail to meet the exemption requirements under subsection (2)(c)
of this section, the electric generating facility shall cease to
operate one year after the substantial loss of the steam host
unless an application for a site certificate has been filed in
accordance with the provisions of ORS 469.300 to 469.563.
(7) As used in this section:
{ + (a) 'Cellulosic biomass' means forest or rangeland
residue or any crop grown specifically for the purpose of
producing cellulosic feedstock that contains lignocellulose or
hemicellulose, or any by-product of agricultural commodity
production. + }
{ - (a) - } { + (b) + } 'Standby generation facility' means
an electric power generating facility, including standby
generators and the physical structures necessary to install and
connect standby generators, that provides temporary electric
power in the event of a power outage and that is electrically
incapable of being interconnected with the transmission grid.
{ - (b) - } { + (c) + } 'Total energy output' means the sum
of useful thermal energy output and useful electrical energy
output.
{ - (c) - } { + (d) + } 'Useful thermal energy' means the
verifiable thermal energy used in any viable industrial or
commercial process, heating or cooling application.
(8) Notwithstanding the definition of 'energy facility' in ORS
469.300 (11)(a)(J), an electric power generating plant with an
average electric generating capacity of less than 35 megawatts
produced from wind energy at a single energy facility or within a
single energy generation area may elect to obtain a site
certificate in the manner provided in ORS 469.300 to 469.563,
469.590 to 469.619, 469.930 and 469.992. An election to obtain a
site certificate under this subsection shall be final upon
submission of an application for a site certificate.
SECTION 31. { + The amendments to ORS 469.320 by sections 29
and 30 of this 2005 Act do not apply to applications for site
certificates filed before the effective date of this 2005
Act. + }
{ +
STATE GOVERNMENT USE OF BIODIESEL + }
SECTION 32. ORS 283.305 is amended to read:
283.305. As used in ORS 283.305 to 283.350:
(1) 'Authorized driver' means any of the following who has a
valid driver license and an acceptable driving record:
(a) A salaried state employee, including an agent of the state;
(b) A volunteer, appointed in writing, whose written
description of duties includes driving motor vehicles;
(c) An agency client required to drive motor vehicles as part
of a rehabilitation or treatment program authorized by law;
(d) Any personnel of any unit of government whose use of motor
vehicles is permitted by an authorized intergovernmental
agreement;
(e) Any student enrolled at any state institution of higher
education and whose use of motor vehicles meets the requirements
of ORS 283.310; and
(f) An inmate of a correctional institution with specific
Department of Corrections approval who is accompanied by a
supervising correctional institution employee or who is
performing a specific work assignment driving a special purpose
vehicle required for that assignment and within the visual range
of a supervising correctional institution employee who is at the
work assignment site or who is part of the transport caravan.
(2) 'Alternative fuel' means { + biodiesel, + } natural gas,
liquified petroleum gas, methanol, ethanol, any fuel mixture
containing at least 85 percent methanol or ethanol and
electricity.
(3) 'Motor vehicles' includes state-owned, leased or otherwise
controlled motor vehicles and the supplies, parts and equipment
for the operation, maintenance or repair of such motor vehicles.
(4) 'Official state business' means activity conducted by a
state agency that advances the lawful policies of the agency as
specified by the Oregon Department of Administrative Services by
rule.
(5) 'Standard passenger vehicle' means a motor vehicle that is
commonly known as a sedan or a station wagon and that is not
equipped with special or unusual equipment.
(6) 'State agency' or 'agency' includes the Legislative
Assembly, at its option, or any of its statutory, standing,
special or interim committees, at the option of such committee.
SECTION 33. ORS 283.327 is amended to read:
283.327. (1) To the maximum extent economically possible,
state-owned motor vehicles { + , whether the motor vehicles are
for on-road, off-road or construction applications, + } shall use
alternative fuel for operation.
(2) After July 1, 1994, state agencies shall acquire only motor
vehicles capable of using alternative fuel, except that acquired
vehicles assigned to areas unable economically to dispense
alternative fuel need not be so configured.
(3) Each agency owning motor vehicles shall comply with all
safety standards established by the United States Department of
Transportation in the conversion, operation and maintenance of
vehicles using alternative fuel.
SECTION 34. ORS 319.530 is amended to read:
319.530. (1) To compensate this state partially for the use of
its highways, an excise tax { - hereby - } is imposed at the
rate of 24 cents per gallon on the use of fuel in a motor
vehicle.
{ + (2) + } Except as otherwise provided in subsections
{ - (2) and (3) - } { + (3) and (4) + } of this section, 100
cubic feet of fuel used or sold in a gaseous state, measured at
14.73 pounds per square inch of pressure at 60 degrees
Fahrenheit, is taxable at the same rate as a gallon of liquid
fuel.
{ - (2) - } { + (3) + } One hundred twenty cubic feet of
compressed natural gas used or sold in a gaseous state, measured
at 14.73 pounds per square inch of pressure at 60 degrees
Fahrenheit, is taxable at the same rate as a gallon of liquid
fuel.
{ - (3) - } { + (4) + } One and three-tenths liquid gallons
of propane at 60 degrees Fahrenheit is taxable at the same rate
as a gallon of other liquid fuel.
{ + (5) Notwithstanding the excise tax specified in
subsection (1) of this section, if the fuel used in a motor
vehicle is pure or part biodiesel, the excise tax imposed under
this section shall be reduced at the rate of 0.24 cents per
gallon for each percent of biodiesel contained in the fuel. + }
SECTION 35. ORS 319.530, as amended by section 34 of this 2005
Act, is amended to read:
319.530. (1) To compensate this state partially for the use of
its highways, an excise tax is imposed at the rate of 24 cents
per gallon on the use of fuel in a motor vehicle.
(2) Except as otherwise provided in subsections (3) and (4) of
this section, 100 cubic feet of fuel used or sold in a gaseous
state, measured at 14.73 pounds per square inch of pressure at 60
degrees Fahrenheit, is taxable at the same rate as a gallon of
liquid fuel.
(3) One hundred twenty cubic feet of compressed natural gas
used or sold in a gaseous state, measured at 14.73 pounds per
square inch of pressure at 60 degrees Fahrenheit, is taxable at
the same rate as a gallon of liquid fuel.
(4) One and three-tenths liquid gallons of propane at 60
degrees Fahrenheit is taxable at the same rate as a gallon of
other liquid fuel.
{ - (5) Notwithstanding the excise tax specified in
subsection (1) of this section, if the fuel used in a motor
vehicle is pure or part biodiesel, the excise tax imposed under
this section shall be reduced at the rate of 0.24 cents per
gallon for each percent of biodiesel contained in the fuel. - }
SECTION 36. { + The amendments to ORS 319.530 by section 35 of
this 2005 Act become operative on January 2, 2012. + }
SECTION 37. ORS 319.831 is amended to read:
319.831. (1) If a user obtains fuel for use in a motor vehicle
in this state and pays the use fuel tax on the fuel obtained, the
user may apply for a refund of that part of the use fuel tax paid
which is applicable to use of the fuel to propel a motor vehicle:
(a) In another state, if the user pays to the other state an
additional tax on the same fuel;
(b) Upon any road, thoroughfare or property in private
ownership;
(c) Upon any road, thoroughfare or property, other than a state
highway, county road or city street, for the removal of forest
products, as defined in ORS 321.005, or the products of such
forest products converted to a form other than logs at or near
the harvesting site, or for the construction or maintenance of
the road, thoroughfare or property, pursuant to a written
agreement or permit authorizing the use, construction or
maintenance of the road, thoroughfare or property, with or by:
(A) An agency of the United States;
(B) The State Board of Forestry;
(C) The State Forester; or
(D) A licensee of an agency named in subparagraph (A), (B) or
(C) of this paragraph;
(d) By an agency of the United States or of this state or of
any county, city or port of this state on any road, thoroughfare
or property, other than a state highway, county road or city
street;
(e) By any incorporated city or town of this state;
(f) By any county of this state or by any road assessment
district formed under ORS 371.405 to 371.535;
(g) Upon any county road for the removal of forest products as
defined in ORS 321.005, or the products of such forest products
converted to a form other than logs at or near the harvesting
site, if:
(A) Such use upon the county road is pursuant to a written
agreement entered into with, or to a permit issued by, the State
Board of Forestry, the State Forester or an agency of the United
States, authorizing such user to use such road and requiring such
user to pay for or to perform the construction or maintenance of
the county road;
(B) The board, officer or agency that entered into the
agreement or granted the permit, by contract with the county
court or board of county commissioners, has assumed the
responsibility for the construction or maintenance of such county
road; and
(C) Copies of the agreements or permits required by
subparagraphs (A) and (B) of this paragraph are filed with the
Department of Transportation;
(h) By a school district or education service district of this
state or the contractors of a school district or education
service district, for those vehicles being used to transport
students;
(i) By a rural fire protection district organized under the
provisions of ORS chapter 478;
(j) By any district, as defined in ORS chapter 198, that is not
otherwise specifically provided for in this section; { - or - }
(k) By any state agency, as defined in ORS 240.855 { + ; or
(L) In any location, if the motor vehicle has a registration
plate issued under ORS 803.520 but meets the qualifications under
ORS 805.310 for farm vehicle registration and if the fuel used to
propel the motor vehicle is pure biodiesel + }.
(2) An application for a refund under subsection (1) of this
section shall be filed with the department within 15 months after
the date the use fuel tax, for which a refund is claimed, is
paid.
(3) The application for a refund provided by subsection (1) of
this section shall include a signed statement by the applicant
indicating the amount of fuel for which a refund is claimed, and
the way in which the fuel was used which qualifies the applicant
for a refund. If the fuel upon which the refund is claimed was
obtained from a seller to whom the use fuel tax was paid, the
application shall be supported by the invoices which cover the
purchase of the fuel. If the applicant paid the use fuel tax
directly to the department, the applicant shall indicate the
source of the fuel and the date it was obtained.
(4) The department may require any person who applies for a
refund provided by subsection (1) of this section to furnish a
statement, under oath, giving the person's occupation,
description of the machines or equipment in which the fuel was
used, the place where used and such other information as the
department may require.
SECTION 38. ORS 319.831, as amended by section 37 of this 2005
Act, is amended to read:
319.831. (1) If a user obtains fuel for use in a motor vehicle
in this state and pays the use fuel tax on the fuel obtained, the
user may apply for a refund of that part of the use fuel tax paid
which is applicable to use of the fuel to propel a motor vehicle:
(a) In another state, if the user pays to the other state an
additional tax on the same fuel;
(b) Upon any road, thoroughfare or property in private
ownership;
(c) Upon any road, thoroughfare or property, other than a state
highway, county road or city street, for the removal of forest
products, as defined in ORS 321.005, or the products of such
forest products converted to a form other than logs at or near
the harvesting site, or for the construction or maintenance of
the road, thoroughfare or property, pursuant to a written
agreement or permit authorizing the use, construction or
maintenance of the road, thoroughfare or property, with or by:
(A) An agency of the United States;
(B) The State Board of Forestry;
(C) The State Forester; or
(D) A licensee of an agency named in subparagraph (A), (B) or
(C) of this paragraph;
(d) By an agency of the United States or of this state or of
any county, city or port of this state on any road, thoroughfare
or property, other than a state highway, county road or city
street;
(e) By any incorporated city or town of this state;
(f) By any county of this state or by any road assessment
district formed under ORS 371.405 to 371.535;
(g) Upon any county road for the removal of forest products as
defined in ORS 321.005, or the products of such forest products
converted to a form other than logs at or near the harvesting
site, if:
(A) Such use upon the county road is pursuant to a written
agreement entered into with, or to a permit issued by, the State
Board of Forestry, the State Forester or an agency of the United
States, authorizing such user to use such road and requiring such
user to pay for or to perform the construction or maintenance of
the county road;
(B) The board, officer or agency that entered into the
agreement or granted the permit, by contract with the county
court or board of county commissioners, has assumed the
responsibility for the construction or maintenance of such county
road; and
(C) Copies of the agreements or permits required by
subparagraphs (A) and (B) of this paragraph are filed with the
Department of Transportation;
(h) By a school district or education service district of this
state or the contractors of a school district or education
service district, for those vehicles being used to transport
students;
(i) By a rural fire protection district organized under the
provisions of ORS chapter 478;
(j) By any district, as defined in ORS chapter 198, that is not
otherwise specifically provided for in this section; { + or + }
(k) By any state agency, as defined in ORS 240.855 { - ;
or - } { + . + }
{ - (L) In any location, if the motor vehicle has a
registration plate issued under ORS 803.520 but meets the
qualifications under ORS 805.310 for farm vehicle registration
and if the fuel used to propel the motor vehicle is pure
biodiesel. - }
(2) An application for a refund under subsection (1) of this
section shall be filed with the department within 15 months after
the date the use fuel tax, for which a refund is claimed, is
paid.
(3) The application for a refund provided by subsection (1) of
this section shall include a signed statement by the applicant
indicating the amount of fuel for which a refund is claimed, and
the way in which the fuel was used which qualifies the applicant
for a refund. If the fuel upon which the refund is claimed was
obtained from a seller to whom the use fuel tax was paid, the
application shall be supported by the invoices which cover the
purchase of the fuel. If the applicant paid the use fuel tax
directly to the department, the applicant shall indicate the
source of the fuel and the date it was obtained.
(4) The department may require any person who applies for a
refund provided by subsection (1) of this section to furnish a
statement, under oath, giving the person's occupation,
description of the machines or equipment in which the fuel was
used, the place where used and such other information as the
department may require.
SECTION 39. { + The amendments to ORS 319.831 by section 38 of
this 2005 Act become operative on January 2, 2012. + }
{ +
ADMINISTRATIVE RULES + }
SECTION 40. { + In considering the adoption of any
administrative rules, the Environmental Quality Commission shall
ensure that the rules permit and encourage the sale or lease of
new motor vehicles, and new agricultural vehicles and equipment,
that use biodiesel as defined in section 12 of this 2005 Act and
that have been approved by the federal Environmental Protection
Agency. + }
{ +
CAPTIONS + }
SECTION 41. { + The unit captions used in this 2005 Act are
provided only for the convenience of the reader and do not become
part of the statutory law of this state or express any
legislative intent in the enactment of this 2005 Act. + }
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