68th OREGON LEGISLATIVE ASSEMBLY--1995 Regular Session
Enrolled
House Bill 3216
Sponsored by COMMITTEE ON GENERAL GOVERNMENT AND REGULATORY
REFORM
CHAPTER ................
AN ACT
Relating to dry cleaning; creating new provisions; amending ORS
465.200; appropriating money; limiting expenditures; and
declaring an emergency.
Be It Enacted by the People of the State of Oregon:
**************************** SECTION 1. ORS 465.200 is amended
to read:
465.200. As used in ORS 465.200 to 465.455 and 465.900:
(1) 'Claim' means a demand in writing for a sum certain.
(2) 'Commission' means the Environmental Quality Commission.
(3) 'Department' means the Department of Environmental Quality.
(4) { + + } ' Director' means the Director of the Department
of Environmental Quality.
{ + (5) 'Dry Cleaner Environmental Response Account' means
the account created under section 7 of this 1995 Act.
(6) 'Dry cleaning facility' means any active or inactive
facility located in this state that is or was engaged in dry
cleaning apparel and household fabrics for the general public,
and dry stores, other than a:
(a) Facility located on a United States military base;
(b) Uniform service or linen supply facility;
(c) Prison or other penal institution; or
(d) Facility engaged in dry cleaning operations only as a dry
store and selling less than $50,000 per year of dry cleaning
services.
(7) 'Dry cleaning operator' means a person who has, or had, a
business license to operate a dry cleaning facility or a business
operation that a dry cleaning facility is a part of. If a dry
cleaning facility is operated without a business license, both
the dry cleaning owner and any person directing the operations
shall be considered the dry cleaning operator and shall be
jointly and severally liable for the fees and duties imposed on
dry cleaning operators.
(8) 'Dry cleaning owner' means a person who owns or owned the
real property underlying a dry cleaning facility.
(9) 'Dry cleaning solvent' means any nonaqueous solvent for use
in the cleaning of garments or other fabrics at a dry cleaning
facility, including but not limited to perchloroethylene and
petroleum based solvents and the products into which dry cleaning
solvents degrade.
(10) 'Dry store' means a facility that does not include
machinery using dry cleaning solvents, including but not limited
to a pickup store, dropoff store, call station, agency for dry
cleaning, press shop, and pickup and delivery service not
otherwise operated by a dry cleaning facility. + }
{ - (5) - } { + (11) + } 'Environment' includes the waters
of the state, any drinking water supply, any land surface and
subsurface strata and ambient air.
{ - (6) - } { + (12) + } 'Facility' means any building,
structure, installation, equipment, pipe or pipeline including
any pipe into a sewer or publicly owned treatment works, well,
pit, pond, lagoon, impoundment, ditch, landfill, storage
container, above ground tank, underground storage tank, motor
vehicle, rolling stock, aircraft, or any site or area where a
hazardous substance has been deposited, stored, disposed of, or
placed, or otherwise come to be located and where a release has
occurred or where there is a threat of a release, but does not
include any consumer product in consumer use or any vessel.
{ - (7) - } { + (13) + } 'Fund' means the Hazardous
Substance Remedial Action Fund established by ORS 465.381.
{ - (8) - } { + (14) + } 'Guarantor' means any person,
other than the owner or operator, who provides evidence of
financial responsibility for an owner or operator under ORS
465.200 to 465.455 and 465.900.
{ - (9) - } { + (15) + } 'Hazardous substance' means:
(a) Hazardous waste as defined in ORS 466.005.
(b) Any substance defined as a hazardous substance pursuant to
section 101(14) of the federal Comprehensive Environmental
Response, Compensation and Liability Act, P.L. 96-510, as
amended, and P.L. 99-499.
(c) Oil.
(d) Any substance designated by the commission under ORS
465.400.
{ + (16) 'Inactive dry cleaning facility' means property
formerly used, but not currently used, for providing dry cleaning
services. + }
{ - (10) - } { + (17) + } 'Natural resources' includes but
is not limited to land, fish, wildlife, biota, air, surface
water, ground water, drinking water supplies and any other
resource owned, managed, held in trust or otherwise controlled by
the State of Oregon or a political subdivision of the state.
{ - (11) - } { + (18) + } 'Oil' includes gasoline, crude
oil, fuel oil, diesel oil, lubricating oil, oil sludge or refuse
and any other petroleum-related product, or waste or fraction
thereof that is liquid at a temperature of 60 degrees Fahrenheit
and pressure of 14.7 pounds per square inch absolute.
{ - (12) - } { + (19) + } 'Owner or operator' means any
person who owned, leased, operated, controlled or exercised
significant control over the operation of a facility. 'Owner or
operator' does not include a person, who, without participating
in the management of a facility, holds indicia of ownership
primarily to protect a security interest in the facility.
{ - (13) - } { + (20) + } 'Person' means an individual,
trust, firm, joint stock company, joint venture, consortium,
commercial entity, partnership, association, corporation,
commission, state and any agency thereof, political subdivision
of the state, interstate body or the Federal Government including
any agency thereof.
{ - (14) - } { + (21) + } 'Release' means any spilling,
leaking, pumping, pouring, emitting, emptying, discharging,
injecting, escaping, leaching, dumping or disposing into the
environment including the abandonment or discarding of barrels,
containers and other closed receptacles containing any hazardous
substance, or threat thereof, but excludes:
Enrolled House Bill 3216 Page 2
(a) Any release { - which - } { + that + } results in
exposure to a person solely within a workplace, with respect to a
claim that the person may assert against the person's employer
under ORS chapter 656;
(b) Emissions from the engine exhaust of a motor vehicle,
rolling stock, aircraft, vessel or pipeline pumping station
engine;
(c) Any release of source, by-product or special nuclear
material from a nuclear incident, as those terms are defined in
the Atomic Energy Act of 1954, as amended, if { - such - }
{ + the + } release is subject to requirements with respect to
financial protection established by the Nuclear Regulatory
Commission under section 170 of the Atomic Energy Act of 1954, as
amended, or, for the purposes of ORS 465.260 or any other removal
or remedial action, any release of source by-product or special
nuclear material from any processing site designated under
section 102(a)(1) or 302(a) of the Uranium Mill Tailings
Radiation Control Act of 1978; and
(d) The normal application of fertilizer.
{ - (15) - } { + (22) + } 'Remedial action' means those
actions consistent with a permanent remedial action taken instead
of or in addition to removal actions in the event of a release or
threatened release of a hazardous substance into the environment,
to prevent or minimize the release of a hazardous substance so
that it does not migrate to cause substantial danger to present
or future public health, safety, welfare or the environment. '
Remedial action' includes, but is not limited to:
(a) Such actions at the location of the release as storage,
confinement, perimeter protection using dikes, trenches or
ditches, clay cover, neutralization, cleanup of released
hazardous substances and associated contaminated materials,
recycling or reuse, diversion, destruction, segregation of
reactive wastes, dredging or excavations, repair or replacement
of leaking containers, collection of leachate and runoff, onsite
treatment or incineration, provision of alternative drinking and
household water supplies, and any monitoring reasonably required
to assure that { - such - } { + the + } actions protect the
public health, safety, welfare and the environment.
(b) Offsite transport and offsite storage, treatment,
destruction or secure disposition of hazardous substances and
associated, contaminated materials.
(c) Such actions as may be necessary to monitor, assess,
evaluate or investigate a release or threat of release.
{ - (16) - } { + (23) + } 'Remedial action costs' means
reasonable costs which are attributable to or associated with a
removal or remedial action at a facility, including but not
limited to the costs of administration, investigation, legal or
enforcement activities, contracts and health studies.
{ - (17) - } { + (24) + } 'Removal' means the cleanup or
removal of a released hazardous substance from the environment,
such actions as may be necessary taken in the event of the threat
of release of a hazardous substance into the environment, such
actions as may be necessary to monitor, assess and evaluate the
release or threat of release of a hazardous substance, the
disposal of removed material, or the taking of such other actions
as may be necessary to prevent, minimize or mitigate damage to
the public health, safety, welfare or to the environment,
{ - which - } { + that + } may otherwise result from a release
or threat of release. 'Removal' also includes but is not limited
to security fencing or other measures to limit access, provision
Enrolled House Bill 3216 Page 3
of alternative drinking and household water supplies, temporary
evacuation and housing of threatened individuals and action taken
under ORS 465.260.
{ + (25) 'Retail sale or transfer' means a transfer of title
or possession, exchange or barter, conditional or otherwise, for
a purpose other than resale in the ordinary course of
business. + }
{ - (18) - } { + (26) + } 'Transport' means the movement of
a hazardous substance by any mode, including pipeline and in the
case of a hazardous substance { - which - } { + that + } has
been accepted for transportation by a common or contract carrier,
the term ' transport' shall include any stoppage in transit
{ - which - } { + that + } is temporary, incidental to the
transportation movement, and at the ordinary operating
convenience of a common or contract carrier, and any such
stoppage shall be considered as a continuity of movement and not
as the storage of a hazardous substance.
{ - (19) - } { + (27) + } 'Underground storage tank' has
the meaning given that term in ORS 466.706.
{ - (20) - } { + (28) + } 'Waters of the state' has the
meaning given that term in ORS 468B.005.
**************************** SECTION 2. { + Sections 3 to 7 of
this Act are added to and made a part of ORS 465.200 to
465.455. + }
**************************** SECTION 3. { + (1) The purposes
of sections 4 to 19 of this 1995 Act are:
(a) To create a cleanup fund paid for solely by the dry
cleaning industry, and to otherwise exempt dry cleaning owners
and dry cleaning operators from cleanup liability; and
(b) To ensure the cleanup of contamination resulting from dry
cleaning facilities.
(2) The provisions of ORS 465.200 to 465.455 and 465.900, and
rules and programs adopted thereto, shall continue to apply to
the cleanup of releases of hazardous substances from dry cleaning
facilities, including but not limited to provisions and programs
for:
(a) Listing of facilities having a confirmed release of dry
cleaning solvents;
(b) Prioritizing dry cleaning facilities with confirmed
releases for removal or remedial action;
(c) Applying standards and methods for removal and remedial
actions selected or approved by the Department of Environmental
Quality; and
(d) Enforcing or undertaking removal and remedial actions. + }
**************************** SECTION 4. { + (1) Except as
provided under subsections (3), (4) and (5) of this section, no
dry cleaning owner or dry cleaning operator shall be subject to
any administrative or judicial action to compel a removal or
remedial action or to recover remedial action costs caused by the
release or threatened release of dry cleaning solvent from an
active or inactive dry cleaning facility, whether the action is
brought under ORS 465.200 to 465.455 and 465.900 or any other
statute or regulation.
(2) Except as provided under subsections (3), (4) and (5) of
this section, no dry cleaning owner or dry cleaning operator
shall be liable under statutory, common or administrative law for
damage to real or personal property or to natural resources if
the damage is caused by the release or threatened release of dry
cleaning solvent from an active or inactive dry cleaning
facility, except upon proof that the release of dry cleaning
Enrolled House Bill 3216 Page 4
solvent was caused by the failure of the dry cleaning owner or
dry cleaning operator to exercise due care. Compliance with
applicable federal, state and local laws and regulations shall be
prima facie evidence that the dry cleaning owner or dry cleaning
operator exercised due care.
(3) The provisions of subsections (1) and (2) of this section
do not apply to a dry cleaning owner or dry cleaning operator if:
(a) The release was caused by gross negligence of the dry
cleaning owner or dry cleaning operator;
(b) The release resulted from a violation of federal or state
laws in effect at the time of the release, including but not
limited to waste minimization requirements imposed under section
5 of this 1995 Act;
(c) The dry cleaning owner or dry cleaning operator willfully
concealed a release of dry cleaning solvent contrary to laws and
regulations in effect at the time of the release or did not
comply with release reporting requirements applicable at the time
of the release;
(d) The dry cleaning owner or dry cleaning operator denies
access or unreasonably hinders or delays removal or remedial
action necessary at the facility; or
(e) The dry cleaning operator of the facility where the release
occurred has failed to pay fees under sections 9 to 12 of this
1995 Act in relation to dry cleaning activity at any dry cleaning
facility.
(4) The provisions of subsections (1) and (2) of this section
do not apply to a dry cleaning owner if the dry cleaning facility
has been an inactive dry cleaning facility for a period of 90
days or more immediately preceding the effective date of this
1995 Act.
(5) If hazardous substances are released as a result of both
the release of dry cleaning solvent from dry cleaning operations
and other activities, the exemptions from liability provided
under this section shall apply only to that portion of the
removal or remedial action or damage caused by the release or
threatened release of dry cleaning solvent from the dry cleaning
facility. + }
**************************** SECTION 5. { + (1) In addition to
any other applicable federal or state law and regulation, the
following waste minimization measures shall apply to dry cleaning
facilities:
(a) All wastes, excluding wastewater, generated at any dry
cleaning facility and containing dry cleaning solvents, including
residues and filters, shall be managed, regardless of quantity
generated, as hazardous wastes in accordance with federal and
state laws otherwise applicable to management of hazardous
wastes, except that, as to the cleanup of releases of dry
cleaning solvents, section 4 of this 1995 Act shall apply rather
than ORS 466.205;
(b) Beginning three years after the effective date of this 1995
Act, wastewater from dry cleaning machines shall not be
discharged to any sanitary sewer or septic tank or to the waters
of this state;
(c) Beginning three years after the effective date of this 1995
Act, no dry cleaning facility shall include operation of
transfer-type dry cleaning equipment using perchloroethylene;
(d) Beginning on the effective date of this 1995 Act, all newly
installed dry cleaning systems using perchloroethylene shall be
of the dry-to-dry type and be equipped with integral refrigerated
condensers for the control of perchloroethylene emissions;
Enrolled House Bill 3216 Page 5
(e) Within three years from the effective date of this 1995
Act, all existing dry cleaning systems using perchloroethylene
shall install refrigerated condensers or an equivalent;
(f) Within three years from the effective date of this 1995
Act, every dry cleaning facility shall install containment tanks
capable of containing any leak, spill or release of dry cleaning
solvent under and around each machine or item of equipment in
which any dry cleaning solvent is used; and
(g) Beginning three years after the effective date of this 1995
Act, all perchloroethylene dry cleaning solvent shall be
delivered to dry cleaning facilities by means of closed,
direct-coupled delivery systems.
(2) The Department of Environmental Quality may authorize the
use of alternative measures at a dry cleaning facility in lieu of
one or more of the measures described under subsection (1) of
this section upon proof satisfactory to the department that the
alternative measures can provide equivalent protection for public
health and the environment, can achieve equivalent waste
minimization and are consistent with other applicable laws and
regulations.
(3) Beginning March 1, 1997, and annually thereafter, every dry
cleaning operator shall provide to the department, on forms to be
supplied by the department, information regarding compliance with
the waste minimization measures set forth in subsection (1) of
this section and any other information as the department
considers necessary for carrying out the purposes of this 1995
Act.
(4) Notwithstanding any law to the contrary, upon the effective
date of this 1995 Act, any release of dry cleaning solvents
exceeding one pound shall be immediately reported to the
department by the dry cleaning operator for the facility having
the release.
(5) The Environmental Quality Commission is authorized to adopt
rules necessary to implement this 1995 Act, including but not
limited to rules implementing the recommendations of the advisory
group established under section 6 of this 1995 Act or requiring
the implementation of new waste minimization technologies. + }
**************************** SECTION 6. { + (1) Within 180
days after the effective date of this 1995 Act, the Director of
the Department of Environmental Quality shall appoint an advisory
group comprised of members representing a balance of at least the
following interests:
(a) Dry cleaning operators;
(b) Dry cleaning industry members other than operators;
(c) Citizens;
(d) Environmental organizations; and
(e) Local governments.
(2) The advisory group shall meet periodically to review and
advise the Department of Environmental Quality regarding:
(a) Methods and standards for removal and remedial actions as
applied by the department at dry cleaning facilities;
(b) Waste minimization and other requirements as applied to dry
cleaning facilities, including new technologies and industry
practices;
(c) The department's use of the Dry Cleaner Environmental
Response Account, including use at multiple-source sites;
(d) The adequacy of revenue generated by fees assessed under
sections 9 to 11 of this 1995 Act for meeting the costs of
removal and remedial actions at dry cleaning facilities; and
Enrolled House Bill 3216 Page 6
(e) Any other matters pertinent to the purposes of this 1995
Act.
(3) The department shall report to the Seventieth Legislative
Assembly regarding implementation of this 1995 Act. The report
shall include any recommendations for amendment of this 1995 Act
considered necessary by the department to ensure the adequate and
timely cleanup of contamination at dry cleaning facilities. + }
**************************** SECTION 7. { + (1) The Dry
Cleaner Environmental Response Account is established separate
and distinct from the General Fund in the State Treasury. All
moneys collected under sections 9 to 12 of this 1995 Act, all
account expenditures recovered or otherwise received and all
interest earned on moneys in the account shall be credited to the
account.
(2) All moneys in the Dry Cleaner Environmental Response
Account are continuously appropriated to the Department of
Environmental Quality and, except as provided under this section,
shall be expended solely for the following purposes:
(a) Remedial action costs incurred by the department as a
result of a release at or from a dry cleaning facility;
(b) Preapproved remedial action costs incurred by a person
performing removal or remedial action as a result of a release at
or from a dry cleaning facility under a department order or
agreement expressly authorizing reimbursement from the account;
(c) The department's costs of program development,
administration, enforcement and cost recovery; and
(d) The department's indirect costs attributable to removal or
remedial action due to a release at or from a dry cleaning
facility.
(3) The department may expend Dry Cleaner Environmental
Response Account moneys only for those remedial action costs
defined in ORS 465.200 (23) that are reasonable in the
department's judgment. The department shall consider at least the
following factors, to the extent relevant information is
available, in determining the order in which removals or remedial
actions shall receive funding and the amount of funding:
(a) The dry cleaning facility's risk to public health and the
environment. Each facility's risk shall be evaluated relative to
the risk posed by other facilities.
(b) The need for removal or remedial action at the dry cleaning
facility relative to account availability and the need for
removal or remedial actions at other facilities.
(c) The nature of the activities for which expenditures are
necessary, in the following order of preference:
(A) Direct cost of cleanup, provided that adequate technical
investigation has been completed;
(B) Direct cost of technical investigation and remedy
evaluation;
(C) Administrative and indirect costs; and
(D) Enforcement, cost recovery and legal costs.
(4) If the department takes action at a facility, location or
area where hazardous substances have been released as a result of
both dry cleaning operations and other activities, including but
not limited to laundry operations, account moneys shall be used
only for that portion of the removal or remedial action
determined by the department to be necessitated by the release of
dry cleaning solvent by the dry cleaning facility.
(5) Beginning October 1, 1998, and annually thereafter, the
retail sale or transfer fee otherwise applicable for that year
under section 10 of this 1995 Act shall be increased by $4 if
Enrolled House Bill 3216 Page 7
fees paid under sections 9 to 11 of this 1995 Act fail to
generate $1 million or more during the preceding 12-month period.
(6) Moneys in the account expended for remedial action costs
shall be expended solely for costs in excess of the following
deductible amounts:
(a) For release from a dry cleaning facility employing four or
fewer individuals at the time of release, including any dry
cleaning owner, dry cleaning operator or part-time employee,
$5,000; and
(b) For a release from a dry cleaning facility employing more
than four individuals at the time of release, including any dry
cleaning owner, dry cleaning operator or part-time employee,
$10,000.
(7) The dry cleaning owner or dry cleaning operator of the
facility shall be responsible for paying the deductible amount.
The department may bring a civil action to recover any moneys
expended from the account in payment of costs properly payable
under this subsection by the dry cleaning owner or dry cleaning
operator.
(8) No moneys shall be expended out of the Dry Cleaner
Environmental Response Account for the payment of any claim or
judgment against the state or its agencies for loss of business,
damage or destruction of property or personal injury arising from
removal or remedial action undertaken under sections 3 to 7 of
this 1995 Act. + }
**************************** SECTION 8. { + As used in
sections 9 to 21 of this Act:
(1) 'Department' means the Department of Revenue.
(2) 'Director' means the Director of the Department of Revenue.
(3) 'Dry Cleaner Environmental Response Account' has the
meaning given under ORS 465.200.
(4) 'Dry cleaning facility' has the meaning given under ORS
465.200.
(5) 'Dry cleaning operator' has the meaning given under ORS
465.200.
(6) 'Dry cleaning solvent' has the meaning given in ORS
465.200.
(7) 'Dry store' has the meaning given in ORS 465.200.
(8) 'Facility' has the meaning given in ORS 465.200.
(9) 'Person' has the meaning given in ORS 465.200.
(10) 'Release' has the meaning given in ORS 465.200.
(11) 'Remedial action' has the meaning given in ORS 465.200.
(12) 'Retail sale or transfer' has the meaning given in ORS
465.200. + }
**************************** SECTION 9. { + (1) In addition to
any other tax or fee imposed by law, there is imposed on the
privilege of operating an active dry cleaning facility within
this state an annual fee of:
(a) $500 for each dry store selling $50,000 or more of dry
cleaning services annually; and
(b) $1,000 for each dry cleaning facility.
(2) The fee shall be due on the first day of each calendar year
that the facility operates as a dry cleaning facility and shall
be prorated for partial year operation. The fee shall only apply
to the operation of dry cleaning facilities on or after January
1, 1996. + }
**************************** SECTION 10. { + (1) In addition
to any other tax or fee imposed by law, a fee is imposed on the
retail sale or transfer within this state of dry cleaning solvent
Enrolled House Bill 3216 Page 8
on or after January 1, 1996. The fee shall be paid by the seller
or transferor.
(2) The fee on each gallon of dry cleaning solvent is the
result obtained from multiplying the solvent factor of the dry
cleaning solvent by the following rate:
(a) $12 for any retail sale or transfer in 1996.
(b) For any retail sale or transfer after 1996, 103 percent of
the sale or transfer fee rate applicable for the prior year,
rounded to the nearest cent. However, if the rate applicable to
the prior year was increased by $4 under section 7 (5) of this
Act, the 103 percent shall be calculated based upon the rate that
would have applied without the $4 increase.
(3) The solvent factor for each dry cleaning solvent is the
amount listed in the following table: + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
****************************
{ +
Dr****************************
Solvent Factor + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
Perchloroethylene 1.00
Any other solvent0.20 + }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
{ + (4) Notwithstanding subsections (1) and (2) of this
section, no fee shall be imposed on the retail sale or transfer
of any dry cleaning solvent if, prior to the retail sale or
transfer, the purchaser or transferee provides the seller or
transferor with a certificate stating that:
(a) The dry cleaning solvent will not be used in a dry cleaning
facility; or
(b) The purchaser or transferee does not operate a dry cleaning
facility. + }
**************************** SECTION 11. { + (1) In addition
to any other tax or fee imposed by law, a fee is imposed on the
use of dry cleaning solvent at a dry cleaning facility within
this state if:
(a) The purchaser or transferee of the solvent did not receive
a bill or invoice showing the correct fee imposed under section
10 of this Act on the retail sale or transfer; or
(b) No fee was paid with respect to the retail sale or transfer
and the purchaser or transferee had reason to believe that no fee
would be paid.
(2) The fee imposed by this section equals the fee that should
have been imposed on the retail sale or transfer of the dry
cleaning solvent by section 10 of this Act less the fee, if any,
shown on the bill or invoice.
Enrolled House Bill 3216 Page 9
(3) This section shall not apply to dry cleaning solvent
assessed a fee under section 12 of this Act. + }
**************************** SECTION 12. { + (1) In addition
to any other tax or fee imposed by law, a fee is imposed on the
possession by a dry cleaning operator on January 1, 1996, of dry
cleaning solvent, except for dry cleaning solvent in use in a dry
cleaning system or dry cleaning solvent held for resale,
retransfer, export or purpose other than dry cleaning. The fee
imposed by this section applies only to possession on the date
specified.
(2) The fee on each gallon is the result obtained from
multiplying the solvent factor set forth in section 10 (3) of
this Act by $12 per gallon.
(3) The fee imposed by this section is due and payable by
February 20, 1996. + }
**************************** SECTION 13. { + (1) For a
fraction of a gallon, the fee imposed under sections 10 to 12 of
this Act shall be proportionate to the fee imposed on a whole
gallon.
(2) If the fee is paid pursuant to sections 10 to 12 of this
Act on dry cleaning solvent that is subsequently resold or
exported from this state and not reimported for use in a dry
cleaning facility, the reseller or exporter of the dry cleaning
solvent is entitled to claim a refund or credit for the fee on
the dry cleaning solvent that was paid by the reseller or
exporter. The Department of Revenue may require a fee payer
claiming a refund to provide proof that the fee was paid with
respect to the dry cleaning solvent and proof of its use or sale
in a manner not subject to fee assessment. + }
**************************** SECTION 14. { + (1) The fees
imposed by sections 10 and 11 of this Act in any calendar quarter
shall be due and payable on the 20th day of the month following
the end of the calendar quarter. The fees imposed by sections 9
to 12 of this Act shall be reported on forms supplied by the
Department of Revenue.
(2) The department for good cause may extend for not to exceed
30 days the time for making any report or paying any fee required
under sections 9 to 12 of this Act. The extension may be granted
at any time if a request therefor is filed with the department on
or before the due date of the report or fee payment.
(3) Any person to whom an extension is granted shall pay, in
addition to the fee, interest at the rate established under ORS
305.220 for each month, or fraction thereof, from the date on
which the fee would have been due without the extension to the
date of payment. + }
**************************** SECTION 15. { + (1) If the
Department of Revenue is dissatisfied with the report filed by
any person, or if any person fails to file a report, the
department shall contact the person required to file the report
and request the immediate payment of the amount the department
determines to be due. If the person makes immediate payment in
full of the amount determined by the department to be due, the
delay in payment shall not be considered to have caused any
interruption in the application of section 4 (1) and (2) of this
Act.
(2) The department may compute and determine the amount to be
paid under sections 9 to 12 of this Act upon the basis of any
information available to the department. One or more deficiency
determinations of the fee due for one or more months shall be
made.
Enrolled House Bill 3216 Page 10
(3) The amount of the determination, exclusive of penalties,
shall bear interest at the rate established under ORS 305.220 for
each month, or fraction thereof, from the 20th day after the
close of the calendar quarter for which the fee, or any portion
thereof, should have been reported until the date of payment.
(4) In making a determination, the department may offset
overpayments for a calendar quarter or calendar quarters against
underpayments for another month or months and against the
interest and penalties on the underpayments. + }
**************************** SECTION 16. { + (1) If the
Department of Revenue believes that the collection of any fee
required to be paid by any person under sections 9 to 12 of this
Act will be jeopardized by delay, it shall thereupon make a
determination of the fee, noting that fact in the determination.
The amount determined is immediately due and payable, with
interest and penalty as provided in sections 14 and 15 of this
Act.
(2) If the fee, interest and penalty specified in the jeopardy
determination is not paid within 20 days after service upon the
person of notice of the determination, the determination becomes
final, unless a petition for redetermination is filed within the
20 days.
(3) The person against whom a jeopardy determination is made
may petition for the redetermination thereof. The person shall,
however, file the petition for redetermination with the
department within 20 days after the service upon the person of
notice of the determination.
(4) The person shall at the time of filing the petition for
redetermination deposit with the department any security as it
may deem necessary to ensure compliance with this section and
sections 9 to 12 and 14 and 15 of this Act. The security may be
sold by the department at public sale, if necessary, in order to
recover any amount due. Notice of the sale may be served upon the
person who deposited the security personally or by mail. Upon
sale, the surplus, if any, above the amount due under this
section and sections 9 to 12 and 14 and 15 of this Act shall be
returned to the person who deposited the security. + }
**************************** SECTION 17. { + Unless the
context requires otherwise, the provisions of ORS chapters 305
and 314 pertaining to the audit and examination of returns,
periods of limitations, determination of and notices of
deficiencies, assessments, warrants, liens, delinquencies, claims
for refund and refunds, conferences, appeals to the Director of
the Department of Revenue, appeals to the Oregon Tax Court, stay
of collection pending appeal, confidentiality of returns and the
penalties and procedures related thereto shall apply to the
determinations of fees, penalties and interest under this
Act. + }
**************************** SECTION 18. { + All moneys
received by the Department of Revenue under this Act shall be
deposited in the State Treasury and credited to a suspense
account established under ORS 293.445. After payment of
administrative expenses incurred by the department in the
administration of this Act and of refunds or credits arising from
erroneous overpayments, the balance of the moneys shall be
credited to the Dry Cleaner Environmental Response Account. + }
**************************** SECTION 19. { + (1) The failure
to do any act required by or under the provisions of sections 9
to 12, 14 or 16 of this Act shall be deemed an act committed in
part at the office of the Department of Revenue in Salem, Oregon.
Enrolled House Bill 3216 Page 11
(2) The certificate of the department to the effect that a fee
has not been paid, that a return has not been filed or that
information has not been supplied as required by or under the
provisions of sections 9 to 12 or 14 to 16 of this Act shall be
prima facie evidence that the fee has not been paid, that the
return has not been filed or that the information has not been
supplied. + }
**************************** SECTION 20. { + (1) The
Department of Revenue shall enforce the provisions of sections 9
to 19 of this Act and may prescribe, adopt and enforce rules
relating to the administration and enforcement of sections 9 to
19 of this Act.
(2) The department may employ accountants, auditors,
investigators, assistants and clerks necessary for the efficient
administration of sections 9 to 19 of this Act and may designate
representatives to conduct hearings or perform any other duties
imposed upon the department by sections 9 to 19 of this Act. + }
**************************** SECTION 21. { + (1) Upon a
determination by the Director of the Department of Environmental
Quality that necessary removal and remedial action is completed
and paid for at all dry cleaning facilities having a confirmed
release of dry cleaning solvent, the director shall report to the
next following session of the Legislative Assembly with a
recommendation for the repeal of the fees imposed under sections
9 to 11 of this Act and for repeal of the immunity granted under
section 4 of this Act for any release occurring or discovered
after the date of repeal.
(2) The Director of the Department of Environmental Quality
shall give notice of the intent to make the recommendation
described under subsection (1) of this section at least one year
prior to the date recommended by the director as the date of
repeal.
(3) The provisions of sections 3 to 7 of this Act shall apply
retroactively to releases of dry cleaning solvents occurring
before the effective date of this Act. + }
**************************** SECTION 22. { + Notwithstanding
any other law, the limitation on expenditures established by
section 2, chapter ___, Oregon Laws 1995 (Enrolled Senate Bill
5516), for the biennium beginning July 1, 1995, as the maximum
limit for payment of expenses from fees, moneys or other
revenues, including Miscellaneous Receipts, excluding lottery
funds, including federal funds from indirect cost recoveries,
including the proceeds of bonds for the Orphan Site Account,
collected or received by the Department of Environmental Quality,
to carry out the provisions of this Act, is increased by
$1,748,351. + }
**************************** SECTION 23. { + Notwithstanding
any other law, the limitation on expenditures established by
section 5, chapter 13, Oregon Laws 1995 (Enrolled House Bill
5009), for the biennium beginning July 1, 1995, as the maximum
limit for payment of expenses from fees, moneys or other revenues
collected or received, excluding federal funds and lottery funds,
including Miscellaneous Receipts, except those deposited in the
Multistate Tax Commission Revolving Account and the Senior
Property Tax Deferral Revolving Account by the Department of
Revenue, to carry out the provisions of this Act, is increased by
$63,089. + }
**************************** SECTION 24. { + This Act being
necessary for the immediate preservation of the public peace,
Enrolled House Bill 3216 Page 12
health and safety, an emergency is declared to exist, and this
Act takes effect on its passage. + }
----------
Passed by House June 5, 1995
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate June 7, 1995
...........................................................
President of Senate
Enrolled House Bill 3216 Page 13
Received by Governor:
......M.,............., 1995
Approved:
......M.,............., 1995
...........................................................
Governor
Filed by Office of Secretary of State:
......M.,............., 1995
...........................................................
Secretary of State
Enrolled House Bill 3216 Page 14