Utah Administrative Code
The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).
NOTE: For a list of rules that have been made effective since October 1, 2019, please see the codification segue page.
NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.
R317. Environmental Quality, Water Quality.
Rule R317-12. Certification of Water Pollution Control Facility or Freestanding Pollution Control Property.
As in effect on October 1, 2019
Table of Contents
- R317-12-1. Authority, Purpose and Scope.
- R317-12-2. Definitions.
- R317-12-3. Application for Certification.
- R317-12-4. Issuance of Certification.
- R317-12-5. Revocation of Certification and Appeal.
- Date of Enactment or Last Substantive Amendment
- Notice of Continuation
- Authorizing, Implemented, or Interpreted Law
1.1 Authorization. These rules are administered by the division authorized by Title 19 Chapter 12.
1.2 Purpose. The purpose of this rule is to protect public health and the environment by encouraging industries to install Pollution Control Facilities and Freestanding Pollution Control Properties through sales and use tax incentives.
1.3 Scope. This rule shall apply to purchases described in Section 19-12-201.
"Director" means the director as defined in Section R317-1-1.
"Freestanding Pollution Control Property" means freestanding pollution control property as defined in Subsection 19-12-102(6).
"Treatment Works" means treatment works as defined in Section R317-1-1.
"Waste" means waste as defined in Section R317-1-1.
"Water Pollution" means pollution as defined in Section R317-1-1.
3.1 An application for certification shall be made on forms provided by the Director.
3.2 The application shall include all information requested thereon and such additional information as is requested by the Director. At a minimum, the application shall contain:
A. a description of the Pollution Control Facility or Freestanding Property;
B. a description of the property, product or service for a purchase or lease of property, a part, or a service for which a person seeks to claim a sales and use tax exemption under Section 19-12-201;
C. the existing or proposed operational procedure for the Pollution Control Facility or Freestanding Pollution Control Property; and
D. a statement of the purpose served or to be served by the Pollution Control Facility or Freestanding Pollution Control Property.
3.3 The Director may require an application to contain additional information that the Director finds necessary to determine whether to grant certification under Section 19-12-303.
4.1 The date the application is filed shall be the date of receipt by the Director of the final item of information requested, and this filing date shall initiate the 120-day review period under Section 19-12-303.
4.2 The Director shall issue a certification of a Pollution Control Facility or a Freestanding Pollution Control Property to the applicant if the Director determines that:
A. the application meets the requirements of the Pollution Control Act in Section 19-12-101;
B. the facility or property that is the subject of the application is a Pollution Control Facility or a Freestanding Pollution Control Property as defined in Section 19-12-102;
C. the person who files the application is a person described in Section 19-12-301; and
D. the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201.
4.3 If the Director denies certification under this Section to a person who files an application, the Director shall provide a written statement of the reason for the denial to the person no later than 120 days after the date described in Subsection R317-12-4.1.
4.4 The Director may issue one certification for one or more Pollution Control Facilities or Freestanding Pollution Control Properties that constitute an operational unit.
4.5 If the Director does not issue or deny a certification within 120 days of the date described in Subsection R317-12-4.1, the Director shall issue a certification to the person at the person's request.
5.1 Revocation of prior certification shall be made for any of the circumstances prescribed in Section 19-12-304.
5.2 An appeal of a denial of certification or a revocation of certification by the Director may be contested by filing a Request for Agency Action as provided in Rule R305-7.
water pollution, tax exemptions, equipment
August 27, 2014
January 17, 2017
19-12-101; 19-12-102; 19-12-201 through 19-12-203; 19-12-301 through 19-12-305
For questions regarding the content or application of rules under Title R317, please contact the promulgating agency (Environmental Quality, Water Quality). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.