2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-27,151 - Refund; notice to Tax Commissioner; Department of Environmental Quality; duties.
If the Department of Environmental Quality finds that a facility or multiple facilities at a single location are designed and operated primarily for control, capture, abatement, or removal of industrial or agricultural waste from air or water and are suitable, are reasonably adequate, and meet the intent and purposes of the Environmental Protection Act, the Department of Environmental Quality shall so notify the owner of the facility in writing of its findings that the facility, multiple facilities, or the specified portions of any facility are approved. The Department of Environmental Quality shall also notify the Tax Commissioner of its findings and the extent of commercial or productive value derived from any materials captured or recovered by the facility.
- Laws 1972, LB 716, § 3;
Laws 1974, LB 820, § 5;
Laws 1977, LB 308, § 2;
Laws 1993, LB 3, § 44;
Laws 2002, LB 989, § 21.
- Environmental Protection Act, see section 81-1532.
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