(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 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 (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.