As in effect on May 1, 2008
Application for certification shall be made on the form provided by the Division of Air Quality, and shall include all information requested thereon and such additional reasonably necessary information as is requested by the executive secretary of the Air Quality Board.
Certification shall be made only for taxpayers who are owners, operators (under a lease) or contract purchasers of a trade or business that utilizes Utah property with a pollution control facility to prevent or minimize air pollution.
Date of filing shall be date of receipt of the final item of information requested and this filing date shall initiate the 120-day review period.
(1) All materials, equipment and structures (or part thereof) purchased, leased or otherwise procured and services utilized for construction or installation in an air pollution control facility shall be eligible for certification, provided:
(a) such materials, equipment, structures (or part thereof), and services installed, constructed, or acquired result in a demonstrated reduction of pollutant discharges or emission pollutant levels, and
(b) the primary purpose of such materials, equipment, structures (or part thereof), and services is preventing, controlling, reducing, or disposing of air pollution.
(2) The above includes expenditures that reduce the amount of pollutants produced as well as expenditures that result in removal of pollutants from waste streams. The materials, equipment, structures (or part thereof), and services that are necessary for the proper functioning of air pollution control facilities meeting the requirements of (1)(a) and (b) above, including equipment required for compliance monitoring, shall be eligible for certification.
Applications for certification shall be certified by the executive secretary of the Board after consultation with the State Tax Commission and only if:
(1) the air pollution control facility in question has been reviewed and approved by the executive secretary of the Board for those air pollution sources needing review in accordance with R307-401, or
(2) the air pollution control facilities installed, constructed, or acquired are the result of the requirements of these rules (permits by rule) or the State Implementation Plan.
The following items are specifically not eligible for certification:
(1) materials and supplies used in the normal operation or maintenance of the air pollution control facilities;
(2) materials, equipment, and services used to monitor ambient air, unless required for a permit or approval from the Board;
(3) air conditioners.
Upon determination that facilities described in any application under R307-120-1 satisfy the requirements of these rules and Sections 19-2-123 through 19-2-127 the executive secretary of the Board shall issue a certification of pollution control facility to the applicant.
(1) A decision of the executive secretary of the Board may be reviewed by filing a Request for Agency Action as provided in R307-103-3.
(2) Revocation of prior certification shall be made for any of the circumstances prescribed in Section 19-2-126, after consultation with the State Tax Commission.
air pollution, tax exemptions, equipment
March 9, 2007
March 15, 2007
19-2-123; 19-2-124; 19-2-125; 19-2-126; 19-2-127
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