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 […]
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 105 – Termination of institutional control.
19-10-105. Termination of institutional control. (1) An owner may request in writing that the executive director approve termination or modification of the environmental institutional control. (2) An environmental institutional control may be terminated or modified, in whole or in part, if the executive director determines an unacceptable risk is not posed to public health, safety, […]
Section 106 – Enforcement and inspection regarding institutional controls.
19-10-106. Enforcement and inspection regarding institutional controls. (1) An environmental institutional control may be enforced or protected by a temporary restraining order or an injunction obtained in a court of competent jurisdiction by the department or other affected parties. (2) In addition to injunctive relief, the department is entitled to recover costs for actions which, […]
Section 107 – Records regarding institutional controls.
19-10-107. Records regarding institutional controls. The department shall maintain a record of the properties subject to environmental institutional controls established under this chapter. The department may archive the records. Enacted by Chapter 44, 2003 General Session