19-2-124 - Application for certification of pollution control facility -- Refunds -- Interest.
19-2-124. Application for certification of pollution control facility -- Refunds --Interest.
(1) (a) A person who qualifies under Subsection (2) may apply to the board forcertification of a pollution control facility erected, constructed, or installed, or to be erected,constructed, or installed in the state.
(b) The person may file the application after:
(i) a firm construction contract has been entered; or
(ii) construction has commenced.
(2) (a) (i) A person who applies under Subsection (1) shall be:
(A) the owner of a trade or business that uses property in the state requiring a pollutioncontrol facility to prevent or minimize pollution; or
(B) a person who, as a lessee or pursuant to an agreement, conducts the trade or businessthat operates or uses the property.
(ii) For purposes of this Subsection (2), "owner" includes a contract purchaser.
(b) The facility shall be owned, operated, or leased during a part of the tax year in whichthe exemption is claimed.
(c) A person who obtains certification for a pollution control facility may claim anexemption from sales and use taxes as provided in Sections 19-2-123 and 59-12-104.
(d) A person who pays a tax under Title 59, Chapter 12, Sales and Use Tax Act, on apurchase of tangible personal property or services used in the construction of or incorporated intoa pollution control facility that:
(i) is not certified under Section 19-2-125, may obtain a refund of the tax if:
(A) the board subsequently certifies the pollution control facility;
(B) the tangible personal property or services meet the requirements for exemptionprovided in Subsections 19-2-123(2) and 59-12-104(11), except for the certification requirement;and
(C) the person files a claim for the refund with the State Tax Commission within thelesser of:
(I) three years after the day on which the pollution control facility is certified underSection 19-2-125; or
(II) six years after the day on which the person pays the tax under Title 59, Chapter 12,Sales and Use Tax Act; or
(ii) is certified under Section 19-2-125, may obtain a refund of the tax if:
(A) the tangible personal property or services meet the requirements for exemptionprovided in Subsections 19-2-123(2) and 59-12-104(11); and
(B) the person files a claim for the refund with the State Tax Commission within threeyears after the day on which the person pays the tax under Title 59, Chapter 12, Sales and UseTax Act.
(e) (i) If a person files a claim for a refund of taxes under Subsection (2)(d)(i) paid on apurchase of tangible personal property or services used in the construction of or incorporated intoa pollution control facility that was not certified under Section 19-2-125 at the time of thepurchase:
(A) within 180 days after the day on which the board certifies the pollution controlfacility, interest shall accrue to the amount of the refund granted by the State Tax Commission:
(I) at the rate prescribed in Section 59-1-402; and
(II) beginning on the day on which the person pays the tax under Title 59, Chapter 12,Sales and Use Tax Act, for which the person is claiming a refund; or
(B) more than 180 days after the day on which the board certifies the pollution controlfacility, interest shall be added to the amount of the refund granted by the State Tax Commission:
(I) at the rate prescribed in Section 59-1-402; and
(II) beginning 30 days after the day on which the person files the claim for a refund underSubsection (2)(d).
(ii) If a person files a claim for a refund of taxes under Subsection (2)(d)(ii) paid on apurchase of tangible personal property or services used in the construction of or incorporated intoa pollution control facility that was certified under Section 19-2-125 at the time of the purchase,interest shall accrue to the amount of the refund granted by the State Tax Commission:
(A) at the rate prescribed in Section 59-1-402; and
(B) beginning 30 days after the day on which the person files a claim for a refund underSubsection (2)(d).
(3) (a) Each application shall:
(i) be in a format prescribed by the board; and
(ii) contain:
(A) a description of the facility and materials incorporated in the facility;
(B) the machinery and equipment;
(C) the existing or proposed operational procedure; and
(D) a statement of the purpose of pollution prevention, control, or reduction served or tobe served by the facility.
(b) The board may require any further information it finds necessary before issuance of acertificate.
Amended by Chapter 30, 2008 General Session