Section 201 – Sales and use tax exemption for certain purchases or leases related to pollution control.
Effective 5/12/2015 19-12-201. Sales and use tax exemption for certain purchases or leases related to pollution control. (1) Except as provided in Subsection (2), a purchase or lease of the following is exempt from a tax imposed under Title 59, Chapter 12, Sales and Use Tax Act: (a) freestanding pollution control property; (b) tangible personal […]
Section 202 – Certification required before claiming a sales and use tax exemption.
Effective 5/13/2014 19-12-202. Certification required before claiming a sales and use tax exemption. (1) Before a person may claim a sales and use tax exemption under Section 19-12-201, the person shall obtain certification issued in accordance with Section 19-12-303. (2) For purposes of Subsection (1), if a certification relates to air pollution: (a) a person […]
Section 203 – Refunds — Interest.
Effective 5/13/2014 19-12-203. Refunds — Interest. (1) A person who pays a tax under Title 59, Chapter 12, Sales and Use Tax Act, on a purchase or lease that would otherwise be exempt under Section 19-12-201, except that the director has not issued a certification under Section 19-12-303, may obtain a refund of the tax […]
Section 301 – Application for certification of a pollution control facility.
Effective 5/13/2014 19-12-301. Application for certification of a pollution control facility. (1) The following may apply to the director for certification of a pollution control facility erected, constructed, installed, or acquired, or to be erected, constructed, installed, or acquired: (a) an owner, including a contract purchaser, of a trade or business that includes a pollution […]
Section 302 – Application for certification of freestanding pollution control property.
Effective 5/13/2014 19-12-302. Application for certification of freestanding pollution control property. (1) The following may apply to the director for certification of freestanding pollution control property: (a) an owner, including a contract purchaser, of the freestanding pollution control property; (b) a person who leases the freestanding pollution control property; or (c) a person who operates […]
Section 303 – Certification of pollution control facility or freestanding pollution control property.
Effective 5/13/2014 19-12-303. Certification of pollution control facility or freestanding pollution control property. (1) The director shall issue a written certification to a person no later than 120 days after the date the person files an application under Section 19-12-301 or 19-12-302 if the director determines that: (a) for a pollution control facility: (i) the […]
Section 304 – Revocation of certification.
Effective 5/13/2014 19-12-304. Revocation of certification. (1) The director may revoke a certification issued under Section 19-12-303 if the director determines that: (a) the certification was obtained by fraud or gross misrepresentation; or (b) (i) for a pollution control facility, a requirement of Subsection 19-12-303(1)(a) is not met; or (ii) for freestanding pollution control property, […]
Section 305 – Rulemaking authority.
Effective 5/13/2014 19-12-305. Rulemaking authority. (1) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for purposes of a certification related to air pollution, the Air Quality Board may make rules establishing procedures for: (a) processing and evaluating an application for certification; and (b) the issuance and revocation of a certification. (2) In […]