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 […]
Section 301 – Utah member of board — Designation.
19-11-301. Utah member of board — Designation. The member of the board representing the state of Utah shall be designated by the governor of the state of Utah. Renumbered and Amended by Chapter 382, 2008 General Session
Section 302 – Alternate member.
19-11-302. Alternate member. The alternate required pursuant to Article II(a) of the compact shall be designated by the board member representing this state and shall serve at the board member’s pleasure. Renumbered and Amended by Chapter 382, 2008 General Session
Section 401 – Bylaws of board to be filed.
19-11-401. Bylaws of board to be filed. Pursuant to Article II(j) of the compact, the board shall file copies of its bylaws and any amendments thereto with the Division of Archives. Renumbered and Amended by Chapter 382, 2008 General Session