(1) The application's filing date shall be the date the director receives a complete application with the required information as described in Section R649-12-3. Within 120 days of the filing date of the application, the director will:
- (a) issue a written certification of the pollution control facility or the freestanding pollution control property; or
- (b) provide a written statement of the reason for the denial of certification.
(2) The director shall issue a certification of a pollution control facility or a freestanding pollution control property to the applicant if the director determines that:
- (a) the application meets the requirements of Subsection 19-12-301(3) or 19-12-302(2);
- (b) the facility or property that is the subject of the application is a pollution control facility or a freestanding pollution control property.
- (c) the person who files the application is a person described in Subsection 19-12-301(1) or 19-12-302(1); and
- (d) the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201.
- (3) The director may issue one certification for one or more pollution control facilities or freestanding pollution control properties that constitute an operational unit.
- (4) If the director does not issue or deny a certification within 120 days after the date a person files an application, the director shall issue a certification to the person at the person's request.
KEY: oil and gas law
Date of Last Change: August 28, 2024
Notice of Continuation: June 30, 2025
Authorizing, and Implemented or Interpreted Law: 40-6-1 et seq.