Application for certification of freestanding pollution control property.
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(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 the freestanding pollution control property under an agreement with a person described in Subsection (1)(a) or (b).
(2) An application for certification under this section shall:
(a) be in a form the director prescribes; and
(b) contain:
(i) a description of the freestanding pollution control property;
(ii) for a purchase or lease of property, a part, a product, or a service for which a person seeks to claim a sales and use tax exemption under Section 19-12-201, a description of the property, part, product, or service;
(iii) the existing or proposed operational procedure for the freestanding pollution control property; and
(iv) a statement of the purpose served or to be served by the freestanding pollution control property.
(3) The director may require an application to contain additional information the director finds necessary to determine whether to grant certification under Section 19-12-303.
(4) This section does not apply to the certification of a pollution control facility.