1. (1) a replacement of freestanding pollution control property; or

2. (2) property, a part, a product, or a service described in Sections 19-12-201(1)(b) through (e) used or performed in a repair or replacement related to:

   1. (a) a pollution control facility; or
   2. (b) a freestanding pollution control property.
3. (3) a pollution control facility or a freestanding pollution control property that has already received a certification under R307-120-5.

The director shall not issue a certification for the following:

KEY: air pollution, tax exemptions, equipment

Date of Last Change: March 5, 2015

Notice of Continuation: December 1, 2021

Authorizing, and Implemented or Interpreted Law: 19-12-101; 19-12-102; 19-12-201; 19-12-202; 19-12-203; 19-12-301; 19-12-302; 19-12-303; 19-12-304; 19-12-305