Or. Admin. Code § 735-176-0180

Current through Register Vol. 63, No. 12, December 1, 2024

Section 735-176-0180 - Tax Forgiveness of Biodiesel and Biodiesel Blends Made From Used Cooking Oil

(1) To be eligible for the tax forgiveness in ORS 319.530(5), biodiesel must meet the requirements of ASTM D 6751 and be derived from 100% used cooking oil.

(2) To be eligible for the tax forgiveness in ORS 319.530(5), petroleum-based diesel must be blended with a minimum 20 percent biodiesel, which meets the requirements of ASTM D 6751, and is derived from 100% used cooking oil.

(3) To be eligible for the tax forgiveness in ORS 319.530(5), the fuel must be sold at a retail location, and must be placed in the fuel tank of a motor vehicle. Fleet fueling, bulk sales, and cardlock sales are not eligible.

(4) To certify the biodiesel is derived from 100% used cooking oil, the bill of lading for the biodiesel shall include certification from the supplier that the biodiesel is derived from 100% used cooking oil as well as the location of the refinery where the biodiesel was manufactured.

Or. Admin. Code § 735-176-0180

DMV 13-2014, f. 11-25-14, cert. ef. 7/1/2015

Stat. Auth.: ORS 184.616, 184.619, 319.510 - 319.880

Stats. Implemented: ORS 319.530 - 319.690