(a)
- (1) An applicant must submit an Application for Water Meter Tax Credit to the Natural Resources Division of the Department of Agriculture.
- (2) Proof of purchase price of the device and of the installation cost, if installed by a person other than the applicant, must be included with the completed application.
- (b) All meters installed within the same tax year may be listed in one (1) credit application.
- (c) The division shall not collect an application fee from an applicant submitting a tax credit application for the installation of a water measuring or metering device.
(d)
- (1) Credit for installation of meters does not require preapproval by the division or local conservation district.
- (2) Upon approval of an application, a certificate of tax credit approval as well as a certificate of completion will be issued by the division.