Pollution Control Facilities: Information to be Furnished Upon Request

# (1)

(1) The certificate serial number assigned under ORS 468.170.

# (2)

(2) The computation of the amount of the tax credit allowable for the tax year covered by the return. For each facility show:

(a) The actual cost certified;

(b) The portion of actual cost allocable to pollution control and the percentage of cost available as a credit for the current year;

(c) The amount of credit claimed for the current year;

(d) The total amount of credit claimed for this facility on prior returns.

# (3)

(3) The amount and computation of each carry-over credit claimed under ORS 315.304 as to each facility. In computing the tax credit attributable to a particular facility, the taxpayer may have to apportion the total credit used in a particular year to each separate certification of a facility or facilities. Where a part of a facility or of a group of facilities under one certificate has been sold, exchanged, or otherwise disposed of, appropriate adjustments must be made for the total prior credits claimed.

# (4)

(4) The date of erection, construction, or installation.

# (5)

(5) The facts showing compliance with the requirements of ORS 315.304 as to ownership (or purchase under contract), lease, conduct of the trade or business under agreement, or having a beneficial interest in a resource recovery facility. A copy of the certificate issued by the Department of Environmental Quality and copies of agreements for the conduct of a trade or business shall be attached to the statement.