2006 Utah Code - 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 for certification of a pollution control facility or facilities erected, constructed, or installed, or to be erected, constructed, or installed in the state on or after July 1, 1986, but on or before June 30, 2009.
     (b) The person may file the application at any time after a firm construction contract has been entered or construction has commenced.
     (2) (a) (i) A person who applies under Subsection (1) shall be the owner of a trade or business that uses property in the state requiring a pollution control facility to prevent or minimize pollution or a person who, as a lessee or pursuant to an agreement, conducts the trade or business that 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 which the exemption is claimed.
     (c) A person who obtains certification for a pollution control facility may claim an exemption from sales and use taxes as provided in Sections 19-2-123 and 59-12-104 only during the time period beginning on or after July 1, 1986, and ending on or before June 30, 2009.
     (d) A person who pays a tax under Title 59, Chapter 12, Sales and Use Tax Act, on a purchase of tangible personal property or services used in the construction of or incorporated into a 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 exemption provided 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 the lesser of:
     (I) three years after the day on which the pollution control facility is certified under Section 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 exemption provided 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 three years after the day on which the person pays the tax under Title 59, Chapter 12, Sales and Use Tax Act.
     (e) (i) If a person files a claim for a refund of taxes under Subsection (2)(d)(i) paid on a purchase of tangible personal property or services used in the construction of or incorporated into a pollution control facility that was not certified under Section 19-2-125 at the time of the purchase:
     (A) within 180 days after the day on which the board certifies the pollution control facility, 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

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     (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 control facility, 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 under Subsection (2)(d).
     (ii) If a person files a claim for a refund of taxes under Subsection (2)(d)(ii) paid on a purchase of tangible personal property or services used in the construction of or incorporated into a 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 under Subsection (2)(d).
     (3) (a) Each application shall be in a format prescribed by the board, contain a description of the facilities and materials incorporated in them, the machinery and equipment, the existing or proposed operational procedure, and a statement of the purpose of pollution prevention, control, or reduction served or to be served by the facility.
     (b) The board may require any further information it finds necessary before issuance of a certificate.

Amended by Chapter 331, 2003 General Session