1.1 Authorization. These rules are administered by the division authorized by Title 19 Chapter 12.

1.2 Purpose. The purpose of this rule is to protect public health and the environment by encouraging industries to install Pollution Control Facilities and Freestanding Pollution Control Properties through sales and use tax incentives.

1.3 Scope. This rule shall apply to purchases described in Section 19-12-201.

KEY: water pollution, tax exemptions, equipment

Date of Last Change: August 27, 2014

Notice of Continuation: January 3, 2022

Authorizing, and Implemented or Interpreted Law: 19-12-101; 19-12-102; 19-12-201 through 19-12-203; 19-12-301 through 19-12-305